19 Emergency basis of deduction

(1) This Regulation applies where an employer makes payments of emoluments to or on behalf of an employee in respect of whom a revenue payroll notification has not been received by or made available to the employer.

(2) Where paragraph (1) applies, on making any payment of emoluments to or on behalf of an employee referred to in that paragraph who has not furnished an employer with his or her personal public service number, the employer shall deduct tax from such payment at the higher rate of tax.

(3) Where paragraph (1) applies, on making any payment of emoluments to or on behalf of an employee referred to in that paragraph who has furnished an employer with his or her personal public service number, the employer shall deduct tax from such payment in accordance with the following provisions—

(a) during the period of 4 weeks, or in the case of an employee paid monthly, 1 month, from the day on which the employee first receives any payment of emoluments from the employer, the employer shall deduct tax at the standard rate of tax and, where appropriate, the higher rate of tax on the basis that the amount of the standard rate cut-off point is an amount per week equal to one fifty-second of the amount chargeable to tax at the standard rate specified in Part 1 of the Table to section 15 of the Act, as it applies for that year, or if the employee is paid monthly, one-twelfth of that amount, and

(b) during any subsequent period, the employer shall deduct tax at the higher rate of tax.

(4) On making payments of emoluments to or on behalf of an employee after a revenue payroll notification has been received by or made available to an employer, the following provisions shall have effect for the purposes of Regulation 11—

(a) any cumulative emoluments notified to the employer by the inspector shall be recorded by the employer and shall be treated as if they represented emoluments paid by the employer, and

(b) the cumulative tax before the first of the said payments shall be taken to be the sum of any cumulative tax notified to the employer by the inspector (and recorded as such by the employer) and any tax which the employer was liable to deduct from the employee's emoluments under paragraph (2).

(5) This Regulation shall not apply where—

(a) the employee performs the duties of his or her employment wholly outside the State, or

(b) the employee is outside the State and the emoluments are paid outside the State.