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 the Income Tax Regulations;

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

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

(a) all payments of relevant emoluments made to the employee by the employer from the beginning of the USC year up to and including that date, and

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

“cumulative USC”, in relation to an employment of an employee and any date, means the total amount of USC due at each of the rates from the beginning of the USC year up to and including that date;

“due date”, in relation to a month, means—

(a) the day that is 15 days from the last day of the month, or

(b) the day that is 24 days from the last day of the month where the following conditions are met:

(i) the return and the remittance of the amount of USC due for the month are made by such electronic means as the Revenue Commissioners require;

(ii) the return is made by the return filing date and the remittance concerned is made on or before the day that is 24 days from the last day of the month;

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

“employee” means any person in receipt of relevant emoluments;

“employer” means any person paying relevant emoluments;

“Income Tax Regulations” means the Income Tax (Employments) Regulations 2018 (S.I. No. 345 of 2018);

“notional payment”, in relation to an employee who is in receipt of relevant emoluments in the form of—

(a) perquisites and profits that are chargeable to USC by virtue of those perquisites and profits being chargeable to income tax under section 112 of the Act, or

(b) the benefit of the private use of a car or a van that is chargeable to USC by virtue of the benefit of that use being chargeable to income tax under section 121 or 121A, as the case may be, of the Act,

means an amount equal to the amount that, on the basis of the best estimate that can reasonably be made, is the amount of relevant emoluments likely to be chargeable to USC in respect of the relevant emoluments referred to in subparagraph (a) or (b);

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

“rate” means any of the rates of USC specified in section 531AN of the Act;

“rate cut-off point”, in relation to an employee and a rate, means the amount in respect of such employee and such rate determined by the Revenue Commissioners and included on a revenue payroll notification;

“relevant emoluments” shall be construed in accordance with paragraph (a) of the Table to section 531AM(1) of the Act;

“relevant income” shall be construed in accordance with paragraph (b) of the Table to section 531AM(1) of the Act;

“return filing date” means, in relation to a month, the day that is 15 days from the last day of the month;

“Revenue officer” means an officer of the Revenue Commissioners;

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

(a) is issued by 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 USC for the year in which relevant emoluments are paid;

“universal social charge” has the meaning assigned to it by section 531AM of the Act;

“USC” means universal social charge;

“USC year” means a year of assessment for the purposes of the Income Tax Acts.

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

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

(b) references to USC deducted or to be deducted, or to a requirement to deduct USC from a payment of relevant emoluments, include references to USC remitted or to be remitted, or a requirement to remit USC in respect of notional payments,

(c) in relation to the period in respect of which relevant emoluments are paid, references to a week include references to a fortnight, 4 weeks, a month or any other longer interval or irregular interval at which relevant emoluments are paid, and

(d) references to any document, including a certificate, notice, notification, form or return, authorised or required to be sent or given under these Regulations, include references to such a document otherwise made available or caused to be so sent, given or made available.