Taxes Consolidation Act, 1997 (Number 39 of 1997)
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530B Notification of contract by principal.
(1) Upon entering into a relevant contract, and in a case where subsection (2) applies, a principal to whom section 530A applies shall provide to the Revenue Commissioners—
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(a) information in relation to—
(i) the identity of the sub-contractor,
(ii) the estimated contract value,
(iii) the estimated contract duration, and
(iv) the location or locations at which relevant operations under the contract are to take place,
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(a) information in relation to—
(i) the identity of the subcontractor, including name and tax reference number,
(ii) the estimated contract value,
(iii) the estimated contract duration, including the estimated start date and estimated end date of the contract,
(iv) the location or locations at which relevant operations under the contract are to take place, and
(v) whether or not a contract is a labour only contract,
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and
(b) a declaration stating that the principal is satisfied, if that is the case having regard to guidelines published by the Revenue Commissioners as to the distinction between contracts of employment and relevant contracts, that the named subcontractor is not performing the contract or any part of it as an employee of the principal.
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(1A) (a) Before providing the information and declaration referred to in subsection (1), a principal shall be satisfied as to the identity of the subcontractor concerned.
(b) For the purposes of paragraph (a), a principal shall require documentary evidence of identity from the subcontractor and shall make and retain a copy of the documentary evidence provided, or record and retain relevant details from the documentary evidence given.
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(2) Where a relevant contract was entered into prior to commencement of this section, a principal to whom section 530A applies shall provide the information and declaration referred to in subsection (1) if a payment is outstanding under that contract, or under that contract as amended, on such commencement.
(3) The information and declaration required under subsection (1) shall be provided by electronic means, and the relevant provisions of Chapter 6 of Part 38 shall apply.
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(4) The Revenue Commissioners shall make regulations for the purposes of this section and such regulations may provide for—
(a) the type of electronic means by which principals shall communicate with the Revenue Commissioners,
(b) the format of such communication,
(c) the timing of such communication,
(d) the nature of any acknowledgement to be issued by the Revenue Commissioners, and
(e) any other related matters.
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(4) The Revenue Commissioners shall make regulations for the purposes of this section and such regulations may—
(a) specify the manner by which principals shall communicate electronically with the Revenue Commissioners,
(b) in the case of a labour only contract, provide for the submission of additional information in relation to the contract,
(c) provide for the issuing of an acknowledgement by the Revenue Commissioners to a principal following notification by the principal of a contract under subsection (1) and for the manner by which such acknowledgement may issue,
(d) provide for notification to a subcontractor by the Revenue Commissioners of details of a contract, including changes to the terms of a contract, in respect of which a principal has notified the Revenue Commissioners under subsection (1) that the subcontractor is a party and for the manner by which such notification may issue,
(e) provide for notification to the Revenue Commissioners by a principal of changes to the terms of a contract which has been notified under subsection (1),
(f) provide for a principal to notify a subcontractor where the Revenue Commissioners are unable to verify the identity of the subcontractor by reference to the name and tax reference number supplied to the Revenue Commissioners by the principal under subsection (1), and
(g) provide for any other related matters.
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