Taxes Consolidation Act, 1997 (Number 39 of 1997)
Chapter 2
Payments to subcontractors in certain industries
530 Interpretation (Chapter 2).
[FA70 s17(1) and (13); FA72 Sch1 PtIII par4; FA76 s21; FA92 s28(a); FA95 s18(1)(a); FA96 s41(a); FA97 s13(1)(a), s146(1) and Sch9 PtI par5(3)]
(1) In this Chapter—
“certificate of authorisation” means a certificate issued under section 531(11);
“certificates of deduction” has the meaning assigned to it by section 531(6)(f);
[5]>
“certified subcontractor”, in relation to a principal, means a subcontractor—
(a) in respect of whom the principal holds, at the time of making a payment under a relevant contract to the subcontractor, a relevant payments card for the year in which the payment is made, and
(b) in respect of whom the principal has not received a notice under paragraph (a) of subsection (13) of section 531;
<[5]
[17]>
“chargeable period” has the same meaning as in section 321(2);
<[17]
“construction operations” means operations of any of the following descriptions—
(a) the construction, alteration, repair, extension, demolition or dismantling of buildings or structures,
(b) the construction, alteration, repair, extension or demolition of any works forming, or to form, part of the land, including walls, roadworks, power lines, [9]>telecommunication apparatus,<[9] aircraft runways, docks and harbours, railways, inland waterways, pipelines, reservoirs, water mains, wells, sewers, industrial plant and installations for purposes of land drainage,
[26]>
(c) the installation in any building or structure of systems of heating, lighting, air-conditioning, soundproofing, ventilation, power supply, drainage, sanitation, water supply, burglar or fire protection,
<[26]
[26]>
(c) the installation, alteration or repair in any building or structure of systems of heating, lighting, air-conditioning, soundproofing, ventilation, power supply, drainage, sanitation, water supply, or burglar or fire protection,
<[26]
[27]>
[12]>
(ca) the installation in or on any building or structure of systems of telecommunications,
<[12]
<[27]
[27]>
(ca) the installation, alteration or repair in or on any building or structure of systems of telecommunications,
<[27]
(d) the external cleaning of buildings (other than cleaning of any part of a building in the course of normal maintenance) or the internal cleaning of buildings and structures, in so far as carried out in the course of their construction, alteration, extension, repair or restoration,
(e) operations which form an integral part of, or are preparatory to, or are for rendering complete such operations as are described in paragraphs (a) to (d), including site clearance, earth-moving, excavation, tunnelling and boring, laying of foundations, erection of scaffolding, site restoration, landscaping and the provision of roadways and other access works,
(f) operations which form an integral part of, or are preparatory to, or are for rendering complete, the drilling for or extraction of minerals, oil, natural gas or the exploration for, or exploitation of, natural resources,
(g) the haulage for hire of materials, machinery or plant for use, whether used or not, in any of the construction operations referred to in paragraphs (a) to (f);
“the contractor” has the meaning assigned to it by the definition of “relevant contract”;
[18]>
“deducted tax” has the meaning given to it in section 530P;
“deduction authorisation” has the meaning given to it in section 530D;
[28]>
“deduction summary”, in relation to a return period, means a statement issued by the Revenue Commissioners to a registered principal setting out, in summary form, the details contained in deduction authorisations issued to that principal during that return period, adjusted, where adjustments are required, in accordance with regulations made under this Chapter, and includes a statement that no such deduction authorisations were issued, where that was the case;
<[28]
[28]>
“deduction summary”, in relation to a return period, means a statement (adjusted as appropriate in accordance with regulations made under this Chapter) which the Revenue Commissioners cause to be issued to a registered principal setting out, in summary form—
(a) details in respect of each relevant payment notified by that principal under section 530C which is, in accordance with regulations made under this Chapter, the subject of a valid deduction authorisation at the time of issue of the deduction summary, and
(b) the aggregate amount of tax that is, based on the details referred to in paragraph (a), payable by the principal in respect of the return period,
and includes a statement to the effect that no such relevant payments were notified, where that is the case;
<[28]
<[18]
[32]>
“designated area” has the meaning assigned to it by section 13(1);
<[32]
“director” means—
(a) in relation to a body corporate the affairs of which are managed by a board of directors or similar body, a member of that board or body,
(b) in relation to a body corporate the affairs of which are managed by a single director or similar person, that director or person,
(c) in relation to a body corporate the affairs of which are managed by the members themselves, a member of the body corporate,
and includes any person who is or has been a director;
[19]>
“due date”, in relation to a return period, means—
(a) the day that is 14 days after the end of that return period, or
(b) the day that is 23 days after the end of that return period, in a case where the return for that period is made by electronic means in accordance with Chapter 6 of Part 38 and the remittance of the amount of tax that the person was liable to remit to the Collector-General under this Chapter in respect of that period is made by such electronic means as are required by the Revenue Commissioners, if the return and the remittance concerned are made by that day;
“electronic means” has the same meaning as in section 917EA(1);
<[19]
“employee”, in relation to a body corporate, includes any person taking part in the management of the affairs of the body corporate who is not a director, and includes a person who is to be or has been an employee;
“forestry operations” means operations of any of the following descriptions—
(a) the thinning, lopping or felling of trees in woods, forests or other plantations,
(b) with effect from the 6th day of October, 1997, the planting of trees in woods, forests or other plantations,
(c) with effect from the 6th day of October, 1997, the maintenance of woods, forests and plantations and the preparation of land, including woods or forests which have been harvested, for planting,
(d) the haulage or removal of thinned, lopped or felled trees,
(e) the processing (including cutting or preserving) of wood from thinned, lopped or felled trees in sawmills or other like premises,
(f) the haulage for hire of materials, machinery or plant for use, whether used or not, in any of the operations referred to in paragraphs (a) to (e);
[7]>
[2]>
“income tax month” means a month beginning on the 6th day of any of the months of April to March in any year;
<[2]
<[7]
[7]>
“income tax month” means—
(a) in relation to a period prior to 6 December 2001, a month beginning on the 6th day of a month and ending on the 5th day of the next month,
(b) the period beginning on 6 December 2001 and ending on 31 December 2001, and
(c) thereafter, a calendar month;
<[7]
[1]>
“meat processing operations” means operations of any of the following descriptions—
(a) the slaughter of cattle, sheep or pigs,
(b) the division (including cutting or boning), sorting, packaging (including vacuum packaging) or branding of, or the application of any other similar process to, the carcasses or any part of the carcasses of slaughtered cattle, sheep or pigs,
(c) the application of methods of preservation (including cold storage) to the carcasses or any part of the carcasses of slaughtered cattle, sheep or pigs,
(d) the loading or unloading of the carcasses or any part of the carcasses of slaughtered cattle, sheep or pigs at any establishment where any of the operations referred to in paragraphs (a) to (c) are carried on;
<[1]
[1]>
“meat processing operations” means operations of any of the following descriptions—
(a) the slaughter of cattle, sheep, pigs, domestic fowl, turkeys, guinea-fowl, ducks or geese,
(b) the catching of domestic fowl, turkeys, guinea-fowl, ducks or geese,
(c) the division (including cutting or boning), sorting, packaging (including vacuum packaging), rewrapping or branding of, or the application of any other similar process to, the carcasses or any part of the carcasses (including meat) of slaughtered cattle, sheep, pigs, domestic fowl, turkeys, guinea-fowl, ducks or geese,
(d) the application of methods of preservation (including cold storage) to the carcasses or any part of the carcasses (including meat) of slaughtered cattle, sheep, pigs, domestic fowl, turkeys, guinea-fowl, ducks or geese,
(e) the loading or unloading of the carcasses or part of the carcasses (including meat) of slaughtered cattle, sheep, pigs, domestic fowl, turkeys, guinea-fowl, ducks or geese at any establishment where any of the operations referred to in paragraphs (a), (c) and (d) are carried on,
(f) the haulage of the carcasses or any part of the carcasses (including meat) of slaughtered cattle, sheep, pigs, domestic fowl, turkeys, guinea-fowl, ducks or geese from any establishment where any of the operations referred to in paragraphs (a), (c) and (d) are carried on,
[10]>
(fa) the rendering of the carcasses or any part of the carcasses of slaughtered cattle, sheep, pigs, domestic fowl, turkeys, guinea-fowl, ducks or geese,
<[10]
(g) the cleaning down of any establishment where any of the operations referred to in paragraphs (a), (c) and (d) are carried on,
(h) the grading, sexing and transport of day-old chicks of domestic fowl, turkeys, guinea-fowl, ducks or geese,
(i) the haulage for hire of cattle, sheep, pigs, domestic fowl, turkeys, guinea-fowl, ducks or geese or of any of the materials, machinery or plant for use, whether used or not, in any of the operations referred to in paragraphs (a) to (h).
<[1]
[14]>
“NAMA” and “NAMA group entity” have the same meanings, respectively, as they have in the National Asset Management Agency Act 2009;
<[14]
“the principal” has the meaning assigned to it by the definition of “relevant contract”;
“proprietary director”, means a director of a company who is either the beneficial owner of, or able, either directly or through the medium of other companies or by any other indirect means, to control, more than 15 per cent of the ordinary share capital of the company;
“proprietary employee” means an employee who is either the beneficial owner of, or able, either directly or through the medium of other companies or by any other indirect means, to control, more than 15 per cent of the ordinary share capital of the company;
[3]>
“qualifying period” means the period of 3 years, or such shorter period as the inspector may allow, ending on the 5th day of April in the year preceding the year of assessment which is the first year of assessment of the period in respect of which a certificate of authorisation is sought;
<[3]
[3]>
“qualifying period” means the period of 3 years, or such shorter period as the inspector may allow, ending on [8]>the 5th day of April<[8][8]>31 December<[8] in the year preceding the year of assessment which is the first year of assessment of the period, in respect of which a certificate of authorisation is sought together with the period, if any, from [8]>the 6th day of April<[8][8]>1 January<[8] in the said first year of assessment to the date on which the application for the said certificate is received by the Revenue Commissioners;
<[3]
[20]>
“registered principal” means a principal included in a register of principals kept and maintained by the Revenue Commissioners for the purposes of this Chapter;
<[20]
“relevant contract” means a contract (not being a contract of employment[15]>, or a contract between NAMA and a NAMA group entity or a contract between a NAMA group entity and another NAMA group entity<[15]) whereby a person (in this Chapter referred to as “the contractor”) is liable to another person (in this Chapter referred to as “the principal”)—
(a) to carry out relevant operations,
(b) to be answerable for the carrying out of such operations by others, whether under a contract with the contractor or under other arrangements made or to be made by the contractor, or
[4]>
(c) to furnish the contractor’s own labour or the labour of others in the carrying out of such operations,
<[4]
[4]>
(c) to furnish the contractor’s own labour or the labour of others in the carrying out of relevant operations or to arrange for the labour of others to be furnished for the carrying out of such operations,
<[4]
but, as respects relevant contracts entered into on or after the 15th day of May, 1996, a separate relevant contract shall be deemed to exist between the principal and each individual member of a gang or group of persons, [29]>including a partnership in respect of which the principal has not received a relevant payments card<[29][29]>including persons in partnership<[29], where relevant operations are performed collectively by the gang or group, notwithstanding that any payment or part of a payment in respect of such relevant operations is made by the principal to one or more of the gang or group or to some other person;
“relevant operations” means construction operations, forestry operations or meat processing operations, as the case may be;
[21]>
“relevant payment” means a payment made by a principal to whom section 530A applies in respect of a relevant contract;
<[21]
“relevant payments card” has the meaning assigned to it by section 531(12);
“relevant tax deduction card” has the meaning assigned to it by section 531(6)(c)(ii);
[16]>
“return period”, in relation to the principal concerned, means the period specified in a notice in writing given by the Revenue Commissioners to that principal, being a period of one or more income tax months, in respect of which the principal is required under section 531(3A) to make a return to the Collector-General[22]>, or where no such period is specified, an income tax month<[22];
<[16]
[23]>
“Revenue officer” means any officer of the Revenue Commissioners;
<[23]
[24]>
“subcontractor” has the meaning assigned to it by section 531(1).
<[24]
[24]>
“subcontractor” means the contractor under a relevant contract where the principal under that contract is a person to whom section 530A applies;
<[24]
[30]>
“technology systems failure” means circumstances in which the electronic system put in place by the Revenue Commissioners for the efficient operation of this Chapter is not functioning or is not functioning properly at any particular time such that a person is unable to comply with an obligation under this Chapter or regulations made under this Chapter, or circumstances where a person concerned is unable to use the electronic system at any particular time because of a general or partial systems failure of an internet service provider or of an electricity service provider, occurring in the general locality of the person’s place of business;
<[30]
[6]>
“uncertified subcontractor” means a subcontractor who is not a certified subcontractor.
<[6]
[31]>
“unreported payment notification” means a notification to the Revenue Commissioners of a relevant payment which has not been made in accordance with section 530C and where a deduction authorisation has not been issued in accordance with section 530D;
<[31]
(2) In relation to a case where a subcontractor is chargeable to corporation tax, unless the context otherwise requires, references in this Chapter to tax shall include references to corporation tax and references to a year of assessment shall include references to an accounting period.
(3) For the purposes of the definition of “proprietary director” and “proprietary employee”, ordinary share capital which is owned or controlled as referred to in those definitions by a person, being [25]>a spouse or a minor child<[25][25]>a spouse, a civil partner, a minor child or a minor child of the civil partner,<[25] of a director or employee, or by a trustee of a trust for the benefit of a person or persons, being or including any such person or such director or employee, shall be deemed to be owned or controlled by such director or employee and not by any other person.
[11]>
(4) This Chapter applies in relation to relevant operations which are [33]>carried out in the State<[33][33]>or in a designated area<[33] regardless of whether or not one or more of the following circumstances apply in respect of those operations:
(a) that either or both the principal and the subcontractor under the relevant contract under which the operations are so carried out—
(i) is not or are not resident in the State for the year of assessment or accounting period, as may be appropriate, in which the operations are carried out, or
(ii) in relation to those relevant operations, is not or are not, or not deemed to be, carrying on in the State—
(I) through a branch or agency or otherwise, a trade in respect of which the principal or subcontractor, as the case may be, is liable to income tax or corporation tax, as may be appropriate, or
(II) through a permanent establishment, within the meaning of arrangements having the force of law by virtue of [13]>section 826(1)(a)<[13][13]>section 826(1)<[13], a business;
(b) that the relevant contract under which the relevant operations are carried out is not subject to the law of the State;
(c) that payment in respect of the relevant operations is made outside the State.
<[11]
[1]
Substituted by FA98 s37(1)(a). This section shall apply as on and from the 6th day of October, 1998.
[2]
Inserted by FA99 s18(1)(a)(i). Shall apply as respects the year 1999-2000 and subsequent years of assessment.
[3]
Substituted by FA99 s18(1)(a)(i). Shall apply as respects the year 1999-2000 and subsequent years of assessment.
[4]
Substituted by FA99 s18(1)(a)(iii). Shall apply as respects the year 1999-2000 and subsequent years of assessment.
[12]
Inserted by FA07 s31(1)(a). Has effect as respects relevant contracts entered into on or after 1 May 2007.
[16]
Inserted by FA10 s29(1). Deemed to have come into force and takes effect as on and from 1 January 2010.