Income Tax (Employment) Regulations 2008
Revenue have made regulations to amend the Income Tax (Employments) (Consolidated) Regulations, 2001, that prescribe the manner in which the deduction of tax from salaries and wages under the “Pay As You Earn” system operates.
The Regulations, which take effect from 1 January 2009, are mainly of a technical nature to take account of Information Technology developments; the restructuring of the Office of the Revenue Commissioners; and the redesign of forms used in the operation of the PAYE system.
Income Tax (Employment) Regulations 2008 are reproduced at Section 2.03.