8 Determination of rate cut-off points

(1) Subject to paragraph (2), the Revenue Commissioners shall cause the rate cut-off points appropriate to an employee for any USC year to be determined.

(2) Where the Revenue Commissioners have reason to believe that the relevant emoluments of an employee for a USC year will not exceed the amount specified in section 531AM(2) of the Act, no rate cut-off points appropriate to the employee for that USC year shall be determined.

(3) Any of the following matters may be taken into account in determining a rate cutoff point or points for an employee, namely—

(a) the relevant emoluments of the employee for the USC year, or any period within that year, whether for one employment or for more than one employment,

(b) the relevant income of the employee for the USC year,

(c) any request made by the employee under Regulation 10(4) in relation to the allocation of the rate cut-off points to different employments,

(d) the age of the employee,

(e) the full eligibility of the employee for services under Part IV of the Health Act 1970 (No. 1 of 1970), by virtue of sections 45 and 45A of that Act or Council Regulation (EC) No. 883/2004 of the European Parliament and of the Council of 29 April 2004^* on the coordination of social security systems,

(f) any reliefs from USC to which the employee is entitled for the USC year,

(g) any USC overpaid for any previous USC year that has not been repaid,

(h) any USC remaining unpaid for any previous USC year that is not otherwise recovered,

(i) such other adjustments as may be necessary to secure that, so far as possible, USC in respect of the employee’s relevant emoluments for the USC year to which the rate cut-off point or points relate shall be deducted from the relevant emoluments paid in that USC year.