8. Determination of rate cut-off points

(1) Subject to paragraph (2), the Revenue Commissioners shall determine the rate cut-off points for an employee for a USC year.

(2) Where the Revenue Commissioners have reason to believe that the aggregate of the relevant emoluments and the relevant income of an employee for a USC year will not exceed the amount specified in section 531AM(2) of the Act, no rate cut-off points shall be determined for the employee for that USC year.

(3) Any of the following matters may be taken into account in determining rate cut-off points for an employee, namely—

(a) the relevant emoluments of the employee for the USC year, or for any period within that year, whether for one employment or for more than one employment,

(b) the relevant income of the employee for the USC year,

(c) any request made by the employee under paragraph (4) in relation to the allocation of the rate cut-off points to different employments,

(d) the age of the employee,

(e) the full eligibility of the employee for services under Part IV of the Health Act 1970 (No. 1 of 1970), by virtue of sections 45 and 45A of that Act or Council Regulation (EC) No. 883/2004 of the European Parliament and of the Council of 29 April 2004 on the coordination of social security systems,

(f) any reliefs from USC to which the employee is entitled for the USC year,

(g) any USC overpaid for any previous USC year that has not been repaid to the employee,

(h) any USC remaining unpaid for any previous USC year that is not otherwise recovered from the employee, and

(i) such other adjustments as may be necessary to provide that, so far as possible, USC in respect of the employee’s relevant emoluments for the USC year to which the rate cut-off point or points relate is deducted from the relevant emoluments paid in that USC year.

(4) Before a determination for a USC year has been made under paragraph (1), an employee may request that a portion of the rate cut-off points be allocated to different employments in such a manner as the employee directs and where any such request is made, any determination shall take that request into account without prejudice to the other matters to be taken into account under this Regulation.