986Regulations.

[ITA67 s127(1), (2), (3)(a)(i) and (b) (part of), (4), (5) and (7); FA72 s2(1); FA74 s11 and Sch1 PtII; FA93 s2(2) and Sch1 PtI par2; FA97 s6]

(1) The Revenue Commissioners shall make regulations with respect to the assessment, charge, collection and recovery of income tax in respect of emoluments to which this Chapter applies or of income tax for any previous year of assessment remaining unpaid, and those regulations may, in particular and without prejudice to the generality of the foregoing, include provision—

(a) for requiring any employer making any payment of emoluments to which this Chapter applies, when that employer makes the payment, to make a deduction or repayment of tax calculated by reference to such rate or rates of tax for the year as may be specified and any ^[1]>allowances, deductions and reliefs^<[1][1]>reliefs from income tax^<[1] appropriate in the case of the employee as indicated by the particulars on the ^[19]>tax deduction card^<[19][19]>revenue payroll notification^<[19] supplied in respect of the employee by the Revenue Commissioners;

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(b) for rendering persons who are required to make any such deduction or repayment, in the case of a deduction (whether or not made), accountable for the amount of the tax and liable to pay that amount to the Revenue Commissioners and, in the case of a repayment, entitled (if a repayment has been made) to be paid it, or given credit for it, by the Revenue Commissioners;

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(c) for the production to and inspection by persons authorised by the Revenue Commissioners of wages sheets and other documents and records for the purpose of satisfying themselves that tax in respect of emoluments to which this Chapter applies has been and is being duly deducted, repaid and accounted for;

(d) for the collection and recovery, whether by deduction from emoluments paid in any year or otherwise, of tax in respect of emoluments to which this Chapter applies which has not been deducted or otherwise recovered during the year;

(e) for appeals with respect to matters arising under the regulations which would not otherwise be the subject of an appeal;

(f) for the deduction of tax at the standard rate and at the higher rate in such cases or classes of cases as may be provided for by the regulations;

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(g) for requiring any employer making any payment of emoluments to which this Chapter applies, when making a deduction or repayment of tax in accordance with this Chapter and regulations under this Chapter, to make such deduction or repayment as would require to be made if the amount of emoluments were the emoluments reduced by the amount of any contributions payable by the employee and deductible by the employer from the emoluments being paid and which by virtue of Chapter 1 of Part 30 are for the purposes of assessment under Schedule E allowed as a deduction from the emoluments;

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(g) for requiring any employer making any payment of emoluments to which this Chapter applies, when making a deduction or repayment of tax in accordance with this Chapter and regulations under this Chapter, to make such deduction or repayment as would require to be made if the amount of emoluments were the emoluments reduced by the amount of any contributions payable by the employee and deductible by the employer from the emoluments being paid and which—

(i) by virtue of section 471 are allowed as a deduction in ascertaining the amount of income on which the employee is to be charged to income tax, or

(ii) by virtue of ^[12]>Chapter 1 of Part 30^{<[12][13]>[12]>}Chapter 1 or Chapter 2A of Part 30^{<[12]<[13][13]>}Chapter 1, Chapter 2 or Chapter 2A of Part 30^<[13] are for the purposes of assessment under Schedule E allowed as a deduction from the emoluments;

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(h) for requiring every employer who pays emoluments to which this Chapter applies exceeding the limit specified in subsection (5) to notify the Revenue Commissioners within the period specified in the regulations that that employer is such an employer;

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(i) for requiring every employer who pays emoluments to which this Chapter applies exceeding the limits specified in subsection (5) to keep and maintain a register of that employer’s employees in such manner as may be specified in the regulations and, on being required to do so by the Revenue Commissioners, to deliver the register to the Revenue Commissioners within the period specified in the notice;

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(j) for treating persons who are not employers as employers in such cases or classes of cases as may be provided for by the ^[14]>regulations.^<[14][14]>regulations;^<[14]

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(k) for the collection and recovery, to the extent that the Revenue Commissioners deem appropriate and the employee does not object, of tax in respect of income other than emoluments to which this Chapter applies, which has not otherwise been recovered during the year;

(l) for the collection and recovery, from the employee rather than from the employer of any amount of tax that the Revenue Commissioners consider should have been deducted by the employer from the emoluments of the employee;

(m) for requiring any employer making any payment of emoluments to which this Chapter applies to provide, within a prescribed time, and on such form as the Revenue Commissioners may approve or prescribe, information in relation to payments of emoluments (including emoluments in the form of notional payments) and tax deducted from such emoluments, and such other information or documents as the Revenue Commissioners deem ^[17]>appropriate.^<[17][17]>appropriate,^<[17]

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(n) for the making available by the Revenue Commissioners of an electronic system or systems to allow employers and employees to fulfil their obligations under this Chapter and regulations made under this Chapter and to allow further for electronic communications between the Revenue Commissioners, officers of the Revenue Commissioners, employers and employees and other persons pursuant to obligations under those provisions and for the provision of enhancements or other changes to that system or those systems, as the case may be, and for any replacement for any such system or systems,

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(o) for requiring every employer who makes a payment to which this Chapter applies to an employee to notify the Revenue Commis- sioners within the period specified in the regulations of the employee ^[25]>particulars specified in the regulations,^<[25][25]>particulars specified in the regulations.^<[25]

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(p) for requiring every employer who pays emoluments to which this Chapter applies exceeding the limit specified in subsection (5) to register with the Revenue Commissioners within the time limit specified in the regulations.

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(1A) Regulations under this section may also contain such incidental, supplemental or consequential provisions as appear to the Revenue Commissioners to be necessary or expedient——

(a)to enable persons to fulfil their obligations under this Chapter or under regulations made under this section, or

(b)to give effect to the proper implementation and efficient operation of the provisions of this Chapter or regulations made under this section.

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(2) Regulations under this section shall apply notwithstanding anything in the Income Tax Acts, but shall not affect any right of appeal which a person would have apart from the regulations.

(3)(a) ^[27]>Tax deduction cards shall be prepared^<[27][27]>Revenue payroll notifications shall be prepared by the Revenue Commissioners^<[27] with a view to securing that in so far as may be practicable the total tax payable for the year of assessment in respect of any emoluments is deducted from the emoluments paid during that year.

(b) In paragraph (a), any reference to the total tax payable for a year shall be construed as a reference to the total tax estimated to be payable for the year in respect of the emoluments, subject to a ^[3]>provisional deduction for allowances and reliefs^<[3][3]>provisional reliefs from income tax^<[3] and subject also, if necessary, to making an addition to that estimated amount (including a nil amount) for amounts remaining unpaid on account of income tax for any previous year of assessment and to making a deduction from that estimated amount for amounts overpaid on account of any such income tax.

(4) Notwithstanding any other provision of this section, when stating on a ^[28]>tax deduction card^<[28][28]>revenue payroll notification^<[28] an amount in respect of ^[4]>allowances, deductions and reliefs^<[4][4]>reliefs from income tax^<[4] the amount may be rounded up to a convenient greater amount and stated accordingly, and, as respects the amount of tax which is not deducted in the year of assessment as a result of such statement, the adjustment appropriate for its recovery shall be made in a subsequent year of assessment.

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(5)(a) The limits referred to in paragraphs (h) and (i) of subsection (1) shall be emoluments at a rate equivalent to a rate of ^[5]>£6^<[5][5]>€8^<[5] per week, or in the case of an employee with other employment, ^[6]>£1^<[6][6]>€2^<[6] per week.

(b) In the case of employees paid monthly or at longer intervals, the references in paragraph (a) to a rate of ^[7]>£6^<[7][7]>€8^<[7] per week and a rate of ^[8]>£1^<[8][8]>€2^<[8] per week shall be treated as references to a rate of ^[9]>£26^<[9][9]>€36^<[9] per month and a rate of ^[10]>£4.50^<[10][10]>€9^<[10] per month respectively.

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(6)(a) In this subsection—

“domestic employee” means an employee who is employed solely on domestic duties (including the minding of children) in the employer’s private dwelling house;

“domestic employment” means employment by reference to which an employee is a domestic employee.

(b) ^[30]>Notwithstanding subsection (5), as on and from the 6th day of June, 1997, regulations made in accordance with paragraphs (h) and (i) of subsection (1)^<[30][30]>This Chapter^<[30] shall not apply to an employer (being an individual) who pays emoluments to an employee engaged by that employer in a domestic employment where—

(i) the emoluments from that employment are less than ^[11]>£30^<[11][11]>€40^<[11] per week, and

(ii) the employer has only one such employee.

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(6A) Notwithstanding any other provision of this section, where the Revenue Commissioners are satisfied that it is unnecessary or is not appropriate for an employer to comply with any of the regulations made under subsection (1) they may notify the employer accordingly.

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(7) Every regulation made under this section shall be laid before Dáil Éireann as soon as may be after it is made and, if a resolution annulling the regulation is passed by Dáil Éireann within the next 21 days on which Dáil Éireann has sat after the regulation is laid before it, the regulation shall be annulled accordingly, but without prejudice to the validity of anything previously done thereunder.