959B Supplemental interpretation provisions

Summary

This section provides interpretational guidance on matters that are supplemental to the definitions in section 959A. It contains additional rules in relation to the meaning of the term “chargeable person”, provides that references in the “Acts” to assessments etc. are to be construed as including references to self assessments and also contains rules to deal with situations where obligations arise or might be imposed on a person in more than one capacity.

Details

This section excludes certain persons from the definition of “chargeable persons” in section 959A, namely persons:

• whose only source of income is emoluments taxed under the PAYE system (under Part 42), or
• who, in addition to their PAYE income, have income from non-PAYE sources (e.g. investment income), where the aggregate of net assessable non-PAYE income –
  • does not exceed €5,000¹, and
  • is taken into account in determining the individual’s tax credits and standard rate cut-off point or is fully taxed at source under section 261 TCA 1997 (DIRT).
  The forgoing exceptions to the general rule do not apply to company directors, or their jointly assessed spouses or civil partners, other than where the company is effectively dormant.
• who have been specifically excluded from the requirements of Chapter 3 by a Revenue officer ( by way of notice given under section 959N)
• who are only chargeable to tax in relation to annual payments (under section 237, 238 or 239)

References elsewhere in the “Acts” to a person being assessed to tax should be construed as including self assessments and amended self assessments.

Where a person has self assessment obligations under the “Acts” in more than one capacity, anything which releases the person from one obligation does not release them from their other obligations.

Relevant Date: Finance Act 2019