Local Property Tax Act 2012 (Number 52 of 2012)
PART 10
Deduction at Source
Chapter 1
Deduction by employers and pension providers
64 Interpretation (Chapter 1).
In this Chapter—
“emoluments” has the same meaning as in section 983 of the Act of 1997;
“employer” has the same meaning as in section 983 of the Act of 1997;
“net emoluments” means emoluments (less allowable contributions (within the meaning of Regulation 41 of the PAYE Regulations)) after the deduction in accordance with—
(a) the PAYE Regulations, of income tax,
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(b) the Social Welfare (Consolidated Contributions and Insurability) Regulations 1996 (S.I. No. 312 of 1996), of a contribution within the meaning of those Regulations, and
(c) Part 18D of the Act of 1997, of universal social charge;
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(b) the Social Welfare (Consolidated Contributions and Insurability) Regulations 1996 (S.I. No. 312 of 1996), of a contribution within the meaning of those Regulations,
(c) Part 18D of the Act of 1997, of universal social charge, and
(d) an order of a court where such order is made before the date on which a direction is given to an employer by the Revenue Commissioners under section 65, of any amount required to be deducted by the order,
and shall include the amount of any deduction that is referred to in paragraph (a), (b) or (c) of this definition that an employer repays to a liable person after the deduction has been made;
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“PAYE Regulations” means the Income Tax (Employments) (Consolidated) Regulations 2001 (S.I. No. 559 of 2001).