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- s)or rangeBliain nó blianta nó raon TypeCineál All Legislation Acts Statutory Instruments Advanced SearchCuardach Casta HomeBaile Statutory InstrumentsIonstraimí Reachtúla 1985 S.I. No. 148/1985 - Income Tax (Employments) Regulations, 1985. S.I. No. 148/1985 - Income Tax (Employments) Regulations, 1985. AmendmentsLeasuithe S.I. No. 148 of 1985. INCOME TAX (EMPLOYMENTS) REGULATIONS, 1985. The Revenue Commissioners, in exercise of the powers conferred upon them by section 127 of the Income Tax Act, 1967 (No. 6 of 1967), hereby make the following regulations: 1.
(1)These Regulations may be cited as the Income Tax (Employments) Regulations, 1985.
(2)These Regulations shall come into operation on the 6th day of July,
- The Income Tax (Employments) Regulations, 1960 ( S.I. No. 28 of 1960 ), are hereby amended, in Regulation 53, by the insertion of the following paragraph after paragraph
(1)— "(1A) Notwithstanding any of the provisions of paragraph
(1), where for any year or part thereof the Inspector issues to a casual employee a daily tax deduction card, the Inspector may give notice in writing to any employer with whom the Inspector has reason to believe that the casual employee may have a period of casual employment in that year or part, to the effect that he has issued the daily tax deduction card to the casual employee and, where notice is so given, paragraph
(1)shall apply as respects any period of casual employment which the casual employee has with the employer in the year as if— ( a ) 'the highest rate at which tax may be deducted from the emoluments of an employee under Regulation 25
(2)(b) in the year in which the payment is made' were substituted for 'the standard rate', and ( b ) 'nil' were substituted for 'five pounds a day'.". GIVEN this 28th day of May, 1985. L. REASON, Revenue Commissioner. EXPLANATORY NOTE. These Regulations make certain amendments to the Income Tax (Employments) Regulations, 1960, in relation to the deduction of tax under PAYE from the earnings of casual employees. The Regulations provide that the Inspector of Taxes may send a list of all the casual employees, to whom he has issued daily tax deduction cards, to all the known employers with whom those employees are likely to seek employment. Where a casual employee, whose name appears on such a list, fails to produce his daily tax deduction card, the emergency basis of tax deduction will apply to his earnings as follows:
(1)tax is tobe deducted at the highest of the higher rates of income tax in force for the purpose of charging an individual's taxable income to tax for the relevant year of assessment, instead of at the standard rate of income tax as heretofore, and
(2)the amount of the employee's daily tax-free allowances is reduced from five pounds a day to nil. The Regulations have effect as from 6 July, 1985. Privacy Statement Accessibility European Legislation Identifier (PDF) Open Data License Ráiteas Príobháideachais Inrochtaineacht Aitheantóir Eorpach Reachtaíochta (ELI) Ceadúnas Sonraí Oscailte Liosta Fianán © Government of Ireland. Oireachtas Copyright Material is reproduced with the permission of the Houses of the Oireachtas © Rialtas na hÉireann. Atáirgtear ábhar faoi Chóipcheart le cead ó Thithe an Oireachtais