81 Employer to keep records.

(1) An employer who has been given a direction under section 65 shall keep records in relation to—

(a) the payment of net emoluments to the liable person in respect of whom the direction was given,

(b) the deduction of local property tax from the liable person’s net emoluments, and

(c) the remittance of local property tax deducted to the Revenue Commissioners.

(2) An employer—

(a) shall retain the records referred to in subsection (1) for a period of 6 years from the end of the year to which they relate, and

(b) shall produce those records for inspection to a Revenue officer where the officer requests the employer to do so under section 903 (as applied by Part 13) of the Act of 1997.