2 Interpretation

(1) In these Regulations, except where the context otherwise requires —

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

“authorised officer” means an officer of the Revenue Commissioners authorised by them for the purposes of these Regulations;

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

“cumulative emoluments”, in relation to an employment of an employee and any date, means the total of—

(a) all payments of emoluments made to the employee from the beginning of the year up to and including that date after such deduction as is provided for in Regulation 31, and

(b) any emoluments notified to the employer in a revenue payroll notification;

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

“emoluments” means emoluments to which Chapter 4 of Part 42 of the Act applies;

“employee” means any person in receipt of emoluments; “employer” means any person paying emoluments;

“exclusion order” means a notification issued by an inspector under section 984(1) of the Act;

“general tax credit” has the same meaning as in section 3 of the Act;

“gross pay” means total remuneration which includes emoluments and notional emoluments but without reference to any deduction for pension contributions payable by the employee or any salary sacrifice deduction;

“higher rate of tax” means the rate of income tax known by that description and provided for in section 15 of the Act;

“income tax month” means a calendar month;

“inspector” means an inspector of taxes or other officer of the Revenue Commissioners;

“notional payment” has the meaning assigned to it by subsection (2) of section 985A of the Act;

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

“personal tax credit” has the same meaning as in section 3 of the Act;

“reliefs from income tax” means allowances, deductions and tax credits;

“revenue payroll notification” means, in relation to an employment, the latest notification that—

(a) is issued or made available by the Revenue Commissioners to an employer in respect of an employee, and

(b) contains information relating to the calculation and deduction of tax for the year in which emoluments are paid;

“standard rate cut-off point”, in relation to an employee, means the standard rate cut-off point advised on a revenue payroll notification;

“standard rate of tax” means the rate of income tax known by that description and provided for in section 15 of the Act;

“tax credits” in relation to an employee means the appropriate amount of personal tax credits and general tax credits to which the employee is entitled under the Act;

“total net tax deducted” means, in relation to the emoluments paid to an employee during any period, the aggregate of —

(i) the total tax deducted from those emoluments, and

(ii) tax which was not so deducted but which was remitted by the employer for that period under section 985A(4) of the Act in relation to notional payments,

less any tax repaid to the employee;

“year” means a year of assessment.

(2) In these Regulations, except where the context otherwise requires—

(a) references to a payment of emoluments shall include references to notional payments in respect of emoluments, and

(b) references to tax deducted or to be deducted, or to a requirement to deduct tax, from a payment of emoluments shall include references to—

(i) tax deducted or to be deducted, or to a requirement to deduct tax, from the payment, and

(ii) tax remitted or to be remitted, or a requirement to remit tax, under section 985A(4) of the Act,

in respect of notional payments, as the circumstances may require,

and cognate words shall be construed accordingly.

(3) A word or expression that is used in these Regulations and is also used in the Income Tax Acts has, except where the context otherwise requires, the same meaning in these Regulations that it has in those Acts.