PART 18D

Universal Social Charge

531AL Definitions (Part 18D).

In this Part—

“aggregate income for the tax year”, in relation to an individual and a tax year, means the aggregate of the individual’s—

(a) relevant emoluments in the tax year, including relevant emoluments that are paid in whole or in part for a tax year other than the tax year during which the payment is made, and

(b) relevant income for the tax year;

“Collector-General” means the Collector-General appointed under section 851;

“employee” and “employer” have the same meanings as in section 983;

“excluded emoluments” means emoluments which have been gifted to the Minister for Finance under section 483;

“income levy” has the meaning assigned to it by section 531B;

“income tax month” means a calendar month;

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“Income Tax Regulations” means the Income Tax (Employments) Regulations 2018 (S.I. No. 345 of 2018);

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“inspector” means an inspector of taxes or other officer of the Revenue Commissioners;

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“PAYE Regulations” means the Income Tax (Employments) (Consolidated) Regulations 2001 (S.I. No. 559 of 2001);

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“relevant emoluments” and “relevant income” shall be construed in accordance with paragraphs (a) and (b), respectively, of the Table to section 531AM(1);

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“similar type payments” means payments which are of a similar character to social welfare payments but which are made by—

(a) the Health Service Executive,

(b) the Department of Community, Equality and Gaeltacht Affairs,

(c) the Department of Enterprise, Trade and Innovation,

(d) the Department of Education and Skills,

(e) the Department of Agriculture, Fisheries and Food,

(f) An Foras Áiseanna Saothair, in respect of schemes mentioned in clauses (I), (II) and (III) of section 472A(1)(b)(i), or

(g) any other state or territory;

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“similar type payments” means payments which are of a similar character to social welfare payments but which are made by—

(a) the Department of Education and Skills,

(b) the Department of Agriculture, Food and the Marine,

(c) the Health Service Executive,

(d) an education and training board in relation to attendance at a non-craft training course funded by An tSeirbhís Oideachais Leanúnaigh agus Scileanna,

(e) a sponsor in respect of participation in programmes known as the Community Employment Scheme and the Jobs Initiative Scheme, or

(f) any other state or territory;

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“social welfare payments” means payments made under the Social Welfare Acts;

“tax year” means a year of assessment within the meaning of the Tax Acts;

“universal social charge” has the meaning assigned to it by section 531AM.