Youth Employment Agency Act, 1981

Youth Employment Agency Act, 1981 Skip to content Disclaimer Feedback Helpdesk Gaeilge Léim go dtí an t-ábhar Séanadh Aiseolas Deasc chabhrach English Gaeilge English Produced by the Office of the Attorney General Táirgthe ag Oifig an Ard-Aighne Home Legislation Acts of the Oireachtas Statutory Instruments Pre-1922 Legislation Constitution External Resources Bills (Houses of the Oireachtas) Iris Oifigiúil / Official Gazette Revised Acts (LRC) Classified List of Legislation (LRC) Translations (acts.ie) Translations (Houses of the Oireachtas) Government Publications for Sale EU Law (EUR-Lex) FAQ Disclaimer Feedback Helpdesk Search Baile Reachtaíocht Achtanna an Oireachtais Ionstraimí Reachtúla Reachtaíocht Réamh-1922 Bunreacht Acmhainní Seachtracha Billí (Tithe an Oireachtais) Iris Oifigiúil Achtanna Athbhreithnithe (CAD) (An Coimisiún um Athchóiriú an Dlí) Liosta Rangaithe Reachtaíochta Aistriúcháin (achtanna.ie) Aistriúcháin (Tithe an Oireachtais) Foilseacháin Rialtais ar Díol Dlí AE (EUR-Lex) CCanna (Ceisteanna Coitianta) Séanadh Aiseolas Deasc chabhrach Cuardach TitleTeideal Year(s) or rangeBliain nó blianta nó raon TypeCineál All Legislation Acts Statutory Instruments Advanced SearchCuardach Casta HomeBaile ActsAchtanna 1981 Youth Employment Agency Act, 1981 Youth Employment Agency Act, 1981 Permanent Page URL View by SectionAmharc de réir Ailt View Full ActAmharc ar an Acht Iomlán Bill History Stair Bille Commencement, Amendments, SIs made under the Act Tosach Feidhme, Leasuithe, IRí arna ndéanamh faoin Acht Print Full ActPriontáil an tAcht Iomlán Number 32 of 1981 YOUTH EMPLOYMENT AGENCY ACT, 1981 ARRANGEMENT OF SECTIONS Section

Section 1

Definitions.

Section 2

Formation and registration of Agency.

Section 3

Name and capital of Agency.

Section 4

Memorandum of association of Agency.

Section 5

Articles of association of Agency.

Section 6

Alteration of memorandum and articles of association of Agency.

Section 7

Directors of Agency.

Section 8

Advances by Minister.

Section 9

Power of Minister to acquire shares by subscription.

Section 10

Powers of Minister as shareholder.

Section 11

Obligations to hold shares in trust for Minister.

Section 12

Obligation to furnish balance sheets, etc.

Section 13

Winding up of Agency.

Section 14

Membership of either House of Oireachtas or European Assembly by directors, officers or servants of Agency.

Section 15

Youth Employment Levy.

Section 16

Payment of levy by individuals with reckonable earnings.

Section 17

Payment of levy by individuals with emoluments other than reckonable earnings.

Section 18

Payment of levy by individuals with income other than emoluments.

Section 19

Variation of rates of levy and suspension of levy.

Section 20

Regulations and recovery of levy.

Section 21

Collection of levy.

Section 22

Exemptions.

Section 23

Offences.

Section 24

Payment of levy into Social Insurance Fund and to Minister.

Section 25

Supplying by Revenue Commissioners of certain information.

Section 26

Provisions relating to winding up and bankruptcy.

Section 27

Sanction of Minister for Finance and Minister for Health to certain regulations.

Section 28

Laying of regulations before Oireachtas.

Section 29

Exemption from stamp duties.

Section 30

Expenses.

Section 31

Commencement.

Section 32

Short title.

Acts Referred to Companies Act, 1963 1963, No. 33 Companies (Amendment) Act, 1977 1977, No. 31 Finance Act, 1895 1895, c. 16 Finance Act, 1980 1980, No. 14 Health Act, 1970 1970, No. 1 Income Tax Act, 1967 1967, No. 6 Interpretation Act, 1937 1937, No. 38 Preferential Payments in Bankruptcy (Ireland) Act, 1889 1889, c. 60 Stamp Act, 1891 1891, c. 39 Social Welfare (Consolidation) Act, 1981 1981, No. 1 Number 32 of 1981 YOUTH EMPLOYMENT AGENCY ACT, 1981 AN ACT TO PROVIDE FOR THE PROMOTION BY THE MINISTER FOR LABOUR OF A LIMITED COMPANY FOR THE ESTABLISHMENT, DEVELOPMENT, EXTENSION, OPERATION, ASSISTANCE (INCLUDING FINANCIAL ASSISTANCE), ENCOURAGEMENT, SUPERVISION, CO-ORDINATION AND INTEGRATION, EITHER DIRECTLY OR INDIRECTLY, OF SCHEMES FOR THE TRAINING AND EMPLOYMENT OF YOUNG PERSONS, TO PROVIDE FOR THE PAYMENT OF A LEVY ON INCOMES TO DEFRAY THE EXPENDITURE OF THE COMPANY IN THE PERFORMANCE OF ITS FUNCTIONS AND SUCH OTHER EXPENDITURE IN RELATION TO THE TRAINING AND EMPLOYMENT OF YOUNG PERSONS AS THE MINISTER FOR LABOUR MAY DETERMINE AND TO PROVIDE FOR OTHER CONNECTED MATTERS. [22nd December, 1981] BE IT ENACTED BY THE OIREACHTAS AS FOLLOWS:

Definitions.

1.—(1) In this Act— “the Act of 1970” means the Health Act, 1970 ; “the Agency” means the Youth Employment Agency; “the Collector-General” means the Collector-General appointed under section 162 of the Income Tax Act, 1967 ; “the Companies Acts” means the Companies Acts, 1963 and 1977; “contribution year” means a year of assessment within the meaning of the Income Tax Acts beginning with the year 1982-1983; “emoluments” means emoluments to which Chapter IV of Part V of the Income Tax Act, 1967 (but without regard to Chapter I (inserted by the Finance Act, 1980 ) of Part IX of that Act) applies or is applied, other than payments under the Social Welfare (Consolidation) Act, 1981 ; “employed contributor”, “employment contribution”, “employer” and “employer's contribution” have the meanings that they have in the Social Welfare (Consolidation) Act, 1981 ; “levy” has the meaning assigned to it by section 15 of this Act; “the Minister” means the Minister for Labour.

Formation and registration of Agency.

2.—As soon as may be after the commencement of this Act, the Minister shall, with the consent of the Minister for Finance, take all such steps as appear to him to be necessary or desirable to procure that a limited company (in this Act referred to as “the Agency”) conforming to the conditions laid down in this Act shall be formed and registered under the Companies Acts.

Name and capital of Agency.

3.—(1) Notwithstanding the provisions of section 6 of the Companies Act, 1963 , the name of the Agency shall be the Youth Employment Agency.

Memorandum of association of Agency.

4.—(1) The memorandum of association of the Agency shall be in such form consistent with this Act as shall be approved of by the Minister with the consent of the Minister for Finance and the Minister for the Public Service.

Articles of association of Agency.

5.—(1) The articles of association of the Agency shall be in such form consistent with this Act as shall be approved of by the Minister with the consent of the Minister for Finance and the Minister for the Public Service.

Alteration of memorandum and articles of association of Agency.

6.—Notwithstanding anything contained in the Companies Acts, no alteration in the memorandum of association or articles of association of the Agency shall be valid or effectual unless made with the previous approval of the Minister given with the consent of the Minister for Finance and the Minister for the Public Service.

Directors of Agency.

7.—(1) The number of the directors of the Agency shall be eleven, including the chairman.

Advances by Minister.

8.—The Minister may from time to time, with the consent of the Minister for Finance, advance out of moneys provided by the Oireachtas, such sums as the Minister may determine for the purposes of the expenditure specified in section 15 of this Act.

Power of Minister to acquire shares by subscription.

9.—The Minister may from time to time take up by subscription any shares in the Agency.

Powers of Minister as shareholder.

10.—The Minister may, in respect of the shares of the Agency for the time being held by him, exercise all or any of the rights and powers from time to time exercisable by the holder of such shares, and where such rights or powers are exercisable by attorney, the Minister may, if he so thinks proper, exercise such rights or powers by his attorney.

Obligations to hold shares in trust for Minister.

11.—(1) Every director of the Agency (including the subscribers to the memorandum of association of the Agency, but excluding the Minister) shall hold shares in the Agency upon trust for the Minister and shall transfer, as and when required by the Minister, all or any of the shares to the Minister or a person nominated in that behalf by the Minister.

Obligation to furnish balance sheets, etc.

12.—(1) The Agency shall as soon as possible after the end of every accounting year furnish to the Minister a balance sheet for such accounting year duly audited by the Comptroller and Auditor General and also an account showing its income and expenditure for the same accounting year similarly audited together with the report of the Comptroller and Auditor General upon such audit and a report of its proceedings during that accounting year.

Winding up of Agency.

13.—In the event of the Agency being wound up all moneys remaining, after the debts of the Agency have been paid, shall be paid into and disposed of for the benefit of the Exchequer in such manner as the Minister for Finance shall direct.

Membership of either House of Oireachtas or European Assembly by directors, officers or servants of Agency.

14.—(1) Where a director of the Agency is nominated as a member of Seanad Éireann or as a candidate for election to either House of the Oireachtas or to the Assembly of the European Communities or is appointed to such Assembly, he shall thereupon cease to be a director of the Agency.

Youth Employment Levy.

15.—There shall be paid, subject to and in accordance with this Act and regulations under this Act, by or in respect of an individual who is over the age of sixteen years, a levy (which shall be known as “Youth Employment Levy” and is in this Act referred to as “levy”) to defray the expenditure of the Youth Employment Agency in the performance of its functions and such other expenditure in relation to the training and employment of young persons as the Minister may determine with the consent of the Minister for Finance.

Payment of levy by individuals with reckonable earnings.

16.—The following provisions shall apply in relation to an individual referred to in section 15 of this Act who is an employed contributor and who is in receipt of emoluments— (a) where in a contribution year a payment is made to or for the benefit of the employed contributor in respect of reckonable earnings of that employed contributor, levy shall be payable at the rate of one per cent. of the amount of the reckonable earnings to which such payment relates, (b) levy payable in respect of the reckonable earnings aforesaid shall be deemed, for the purposes of collection and recovery of levy, to be an employment contribution within the meaning of the Social Welfare (Consolidation) Act, 1981 , (c) if the employed contributor has, by virtue of section 45 of the Act of 1970, full eligibility for services under Part IV of that Act, the amount of levy referred to in paragraph (a) of this section shall be payable by the employer, (d) if the employed contributor has not, by virtue of section 45 of the Act of 1970, full eligibility for services under the Act, the amount of levy referred to in the said paragraph (a) shall be payable by the employed contributor.

Payment of levy by individuals with emoluments other than reckonable earnings.

17.—Where a payment in respect of his reckonable emoluments is made in a contribution year to or for the benefit of an individual referred to in section 15 of this Act who is in receipt of emoluments other than reckonable earnings, levy shall be payable in respect of those emoluments at the rate of one per cent. of the amount of reckonable emoluments to which such payment relates.

Payment of levy by individuals with income other than emoluments.

18.—Where, in relation to an individual referred to in section 15 of this Act, reckonable income other than emoluments arises in a contribution year, levy shall be payable by the individual for that year in respect of that income at the rate of one per cent. of the amount of that reckonable income.

Variation of rates of levy and suspension of levy.

19.—(1) (a) Subject to paragraph (b) of this subsection, the Minister may by regulations vary the rate of levy and, where regulations under this subsection are in force, this Act shall have effect in accordance with the regulations. (b) A rate varied by regulations under this subsection shall take effect at the beginning of the contribution year next following that in which the regulations were made. (c) Regulations under this subsection shall not so vary the rate of levy specified in this Act that it exceeds the rate standing so specified upon the passing of this Act.

Regulations and recovery of levy.

20.—(1) Subject to the provisions of this Act, the Minister may by regulations provide in relation to levy payable pursuant to section 17 or 18 of this Act for— (a) the determination of liability for levy, (b) the time and manner of payment of levy, (c) the collection and the recovery of, and the furnishing of information in relation to, levy, (d) the estimation of amounts due in respect of levy and the review of such estimates, (e) adjustment in any case of underpayment or overpayment of levy, (f) any matter ancillary or incidental to any of the matters referred to in paragraphs (a) to (e) of this subsection.

Collection of levy.

21.—The following provisions shall apply in relation to levy payable pursuant to sections 16 , 17 and 18 of this Act: (a) (i) the provisions of any statute or statutory instrument (within the meaning in each case of the Interpretation Act, 1937 ) relating to the inspection of records, estimation, collection and recovery of, or the furnishing of information in relation to income tax, shall with any necessary modifications, apply in relation to levy required to be collected by the Collector-General as they apply in relation to income tax; (ii) in proceedings instituted by virtue of this paragraph, a certificate purporting to be signed by the Collector-General which certifies that a stated amount is due and payable by the defendant in respect of levy shall be evidence until the contrary is proved that that amount is so due and payable in respect of levy and the certificate shall be deemed unless the contrary is proved, to have been signed by him; (iii) for the purposes of this paragraph the rules of the court concerned for the time being applicable to civil proceedings shall apply to proceedings by virtue of this paragraph; and (b) levy required to be collected by a health board may be recovered by the health board from the individual concerned as a simple contract debt due by the individual to the health board in any court of competent jurisdiction.

Exemptions.

22.—(1) Notwithstanding any other provision of this Act— (a) levy payable pursuant to section 16 of this Act shall not be payable in respect of an individual who is for the time being an individual who is in receipt of— (i) a pension, allowance, benefit or payment under the Social Welfare (Consolidation) Act, 1981 , or (ii) a payment, specified in subsection (2) of this section, (b) levy payable pursuant to section 17 of this Act shall not be payable in respect of an individual who, by virtue of section 45 of the Act of 1970, has full eligibility for services under Part IV of that Act or an individual who is in receipt of— (i) a pension, allowance, benefit or payment under the Social Welfare (Consolidation) Act, 1981 , or (ii) a payment, specified in subsection (2) of this section, (c) (i) where in a contribution year an individual is at any time an individual referred to in paragraph (b) of this subsection, levy payable pursuant to section 18 of this Act in respect of the individual shall consist of such part of the full levy as bears to the full levy the same proportion that the portion of the contribution year during which the individual is not an individual referred to in paragraph (b) of this subsection bears to the whole contribution year; (ii) in subparagraph (i) of this paragraph “the full levy” means the amount of levy that would have been payable if the individual referred to in the said subparagraph had not been, at any time during the year referred to in the said subparagraph an individual referred to in paragraph (b) of this subsection.

Offences.

23.—(1) Without prejudice to the provisions of this Act or any regulations under it or to any other statute or statutory instrument referred to in this Act, if any person— (a) fails or refuses to comply with a requirement of this Act or of a regulation under this Act, or, (b) knowingly makes any false statements or false representation, or knowingly conceals any material fact, in relation to any such requirement, or, (c) produces or furnishes, or causes or knowingly allows to be produced or furnished, any document or information in relation to any such requirement which he knows to be false in a material particular, he shall be guilty of an offence and shall be liable on summary conviction to a fine not exceeding £500 or, at the discretion of the court, to imprisonment for a term not exceeding twelve months or to both such fine and such imprisonment.

Payment of levy into Social Insurance Fund and to Minister.

24.—(1) Levy payable pursuant to section 16 or 17 of this Act shall be paid into the Social Insurance Fund.

Supplying by Revenue Commissioners of certain information.

25.—So far as may be necessary for the proper administration of this Act, information regarding the levy and the reckonable earnings, reckonable emoluments and reckonable income of individuals in respect of whom levy is payable which is obtained by the Revenue Commissioners in connection with the collection of income tax or levy may be supplied by them to any person having obligations imposed by or under statute in relation to the collection and recovery of levy.

Provisions relating to winding up and bankruptcy.

26.—(1) There shall be included among the debts which, under section 285 of the Companies Act, 1963 , are, in the distribution of the assets of a company being wound up, to be paid in priority to all other debts, levy payable pursuant to section 17 of this Act by the company during the twelve months before the relevant date (within the meaning of that section), and that Act shall have effect accordingly, and formal proof of the debts to which priority is given under this subsection shall not be required except in cases where it may otherwise be provided for by rules made under that Act.

Sanction of Minister for Finance and Minister for Health to certain regulations.

27.—(1) Regulations under sections 1 , 19 and 20 (other than subsection (2) (b)) of this Act shall be subject to the sanction of the Minister for Finance.

Laying of regulations before Oireachtas.

28.—Every regulation under this Act (other than section 19 of this Act) shall be laid before each House of the Oireachtas as soon as may be after it is made, and, if a resolution is passed by either House of the Oireachtas within the next twenty-one days on which that House has sat after the regulation is laid before it annulling the regulation, the regulation shall be annulled accordingly but without prejudice to the validity of anything previously done thereunder.

Exemption from stamp duties.

29.—(1)

Section 12

of the Finance Act, 1895 , shall not operate so as to require the Agency to deliver to the Revenue Commissioners a copy of this Act or to pay any stamp duty under that section on any copy of this Act.

Expenses.

30.—(1) The expenses incurred by the Minister or by any other Minister of the Government other than the Minister for Finance in the administration of this Act shall, to such extent as may be sanctioned by the Minister for Finance, be paid out of moneys provided by the Oireachtas.

Commencement.

31.—This Act shall come into operation on such day or days as may be fixed by order or orders made by the Minister either generally or with reference to a particular purpose or provision, and different days may be so fixed for different purposes and provisions of this Act.

Short title.

32.—This Act may be cited as the Youth Employment Agency Act, 1981.

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