9. Objection and appeal against a determination of rate cut-off points

(1) After the rate cut-off points appropriate to an employee for a USC year have been determined in accordance with Regulation 8, the Revenue Commissioners shall send, make available or cause to be made available a notice of the determination to the employee.

(2) If an employee is aggrieved by a determination of rate cut-off points under Regulation 8, he or she may give notice of his or her objection to the Revenue Commissioners, stating the grounds of the objection, within 21 days of the date on which the determination is notified to him or her and no later than 31 December in the USC year to which the determination relates.

(3) On receipt of a notice of objection, the Revenue Commissioners may amend the determination by agreement with the employee, and in default of such agreement with the employee, the employee may appeal the determination to the Appeal Commissioners within the period of 30 days from the date of the notice of objection.

(4) The Appeal Commissioners on appeal shall determine the rate cut-off points having regard to the matters set out in Regulation 8(3) and their determination shall be final.

(5) Where the rate cut-off points appropriate to an employee for any USC year have been amended under paragraph (3) or (4), the Revenue Commissioners shall send, make available or cause to be made available an amended notice of the determination to the employee.

(6) A revenue payroll notification appropriate to the amount of the rate cut-off points of an employee as determined by the Revenue Commissioners may be sent or made available to the employer, notwithstanding that the determination is the subject of an objection or appeal.