2 Interpretation

(1) In these Regulations—

“the Act” means the Taxes Consolidation Act 1997 (No. 39 of 1997);

“certificate of rate cut-off points”, in relation to an employee, means the certificate sent to an employer in respect of the employee for a USC year under Regulation 8(2) certifying—

(a) the rate cut-off points appropriate to the employee, and

(b) where appropriate, details of total relevant emoluments paid and total USC deducted in respect of the employee’s previous employment or employments for the USC year;

“cessation certificate” means a certificate sent by an employer to the Revenue Commissioners under Regulation 19 or 20, as the case may be;

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

“cumulative rate cut-off points”, in relation to an employee, any date and any rate, means, in respect of each rate, the sum of the rate cut-off points for that rate applicable to the employee and applied to each payment of relevant emoluments made to that employee from the beginning of the USC year up to and including such date;

“cumulative relevant emoluments”, in relation to an employee and any date, means the total of all payments of relevant emoluments made to the employee from the beginning of the USC year up to and including such date;

“cumulative USC”, in relation to an employee and any date, means the total of USC due at each of the rates from the beginning of the USC year up to and including that date;

“electronic means” has the same meaning as in section 917EA of the Act;

“employee” means any person in receipt of emoluments;

“employer” means any person paying emoluments;

“notional payment”, in relation to an employee who is in receipt of relevant emoluments in the form of—

(a) perquisites and profits that are chargeable to USC by virtue of those perquisites and profits being chargeable to income tax under section 112 of the Act, or

(b) the benefit of the private use of a car or a van that is chargeable to USC by virtue of the benefit of that use being chargeable to income tax under section 121 or 121A, respectively, of the Act,

means an amount equal to the amount that, on the basis of the best estimate that can reasonably be made, is the amount of relevant emoluments likely to be chargeable to USC in respect of the emoluments referred to in subparagraph (a) or (b);

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

“personal public service number” has the same meaning as in section 262 of the Social Welfare Consolidation Act 2005 (No. 26 of 2005);

“principal employer” shall be construed in accordance with Regulation 3;

“rate” means any of the rates of USC specified in section 531AN of the Act;

“rate cut-off point”, in relation to an employee and a rate, means the amount in respect of such employee and such rate determined by the Revenue Commissioners and included on the certificate of rate cut-off points;

“relevant emoluments” shall be construed in accordance with paragraph (a) of the Table to section 531AM(1) of the Act;

“relevant income” shall be construed in accordance with paragraph (b) of the Table to section 531AM(1) of the Act;

“return filing date” means—

(a) 14 days from the end of a month, or

(b) in the case of a remittance made by electronic means as required by the Revenue Commissioners, 23 days from the end of a month;

“Revenue officer” means an officer of the Revenue Commissioners;

“universal social charge” has the meaning assigned to it by section 531AM of the Act;

“USC” means universal social charge;

“USC year” means a year of assessment for the purposes of the Income Tax Acts.

(2) In these Regulations—

(a) references to the payment of relevant emoluments include references to notional payments in respect of relevant emoluments,

(b) references to USC deducted or to be deducted, or to a requirement to deduct USC from the payment of relevant emoluments, include references to USC remitted or to be remitted, or a requirement to remit USC in respect of notional payments,

(c) in relation to the period in respect of which relevant emoluments are paid, references to a week include references to a fortnight, 4 weeks, a month or any other longer interval or irregular interval at which relevant emoluments are paid, and

(d) references to any document, including a certificate, notice, notification, form or return, authorised or required to be sent or given under these Regulations, include references to such a document otherwise made available or caused to be so sent, given or made available.