Youth Employment Agency Act, 1981
In short
This law establishes the Youth Employment Agency, a limited company tasked with promoting and supporting schemes for the training and employment of young people. It also introduces a levy on incomes to fund the Agency's activities and other related expenditures.
What it regulates
- The formation, registration, name, and capital of the Youth Employment Agency.
- The memorandum and articles of association, including the Agency's principal objects.
- The appointment and number of directors for the Agency.
- The funding mechanisms for the Agency, including advances from the Minister and a Youth Employment Levy.
Who it concerns
- The Minister for Labour and the Minister for Finance.
- Individuals with reckonable earnings, emoluments, or other income, who may be subject to the Youth Employment Levy.
- Young persons, primarily those over 15 and under 25 years of age, who are the target beneficiaries of the Agency's schemes.
Key points
- The Agency's principal objects are to establish, develop, extend, operate, assist, encourage, supervise, co-ordinate and integrate schemes for the training and employment of young persons, being principally persons over the age of 15 years and under the age of 25 years.
- The share capital of the Agency is £100, divided into fully paid shares of £1 each.
- The number of directors of the Agency is eleven, including the chairman, appointed by the Minister.
- A Youth Employment Levy is imposed on incomes to fund the Agency's expenditures and other related costs for training and employment of young persons.
Legal text
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.
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- 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 1. Definitions. 2. Formation and registration of Agency. 3. Name and capital of Agency. 4. Memorandum of association of Agency. 5. Articles of association of Agency. 6. Alteration of memorandum and articles of association of Agency. 7. Directors of Agency. 8. Advances by Minister. 9. Power of Minister to acquire shares by subscription. 10. Powers of Minister as shareholder. 11. Obligations to hold shares in trust for Minister. 12. Obligation to furnish balance sheets, etc. 13. Winding up of Agency. 14. Membership of either House of Oireachtas or European Assembly by directors, officers or servants of Agency. 15. Youth Employment Levy. 16. Payment of levy by individuals with reckonable earnings. 17. Payment of levy by individuals with emoluments other than reckonable earnings. 18. Payment of levy by individuals with income other than emoluments. 19. Variation of rates of levy and suspension of levy. 20. Regulations and recovery of levy. 21. Collection of levy. 22. Exemptions. 23. Offences. 24. Payment of levy into Social Insurance Fund and to Minister. 25. Supplying by Revenue Commissioners of certain information. 26. Provisions relating to winding up and bankruptcy. 27. Sanction of Minister for Finance and Minister for Health to certain regulations. 28. Laying of regulations before Oireachtas. 29. Exemption from stamp duties. 30. Expenses. 31. Commencement. 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.—
- a)The objects of the Agency shall be so stated in the memorandum of association that the principal objects of the Agency shall be to establish, develop, extend, operate, assist, encourage, supervise, co-ordinate and integrate, either directly or indirectly, schemes for the training and employment of young persons, being principally persons over the age of 15 years and under the age of 25 years. (
- b)In paragraph (
- a)of this subsection “assist” in relation to the schemes referred to in that paragraph includes provide financial assistance for such schemes or for persons establishing, developing, extending, operating, assisting, encouraging, supervising, co-ordinating or integrating such schemes. Articles of association of Agency. 5.—
- a)in case he is nominated as a member of Seanad Éireann or is appointed to such Assembly, in respect of the period commencing on such nomination or appointment, as the case may be, and ending when he ceases to be a member of Seanad Éireann or such Assembly, (
- b)in case he is nominated as a candidate for election to either such House or to such Assembly, in respect of the period commencing on his nomination and ending when he ceases to be a member of that House or that Assembly, as the case may be, or fails to be elected or withdraws his candidature, as may be appropriate.
- a)or (
- b)of that subsection as service with the Agency for the purpose of any superannuation benefit. 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.—
- 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.
- a)The Minister may by regulations suspend payment of levy and where regulations under this subsection are in force, this Act shall have effect in accordance with the regulations. (
- b)Suspension of payment of levy by regulations under this subsection shall take effect at the beginning of the contribution year next following that in which the regulations were made.
- 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.
- c)the inspection of records by or on behalf of the Revenue Commissioners. 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.—
- 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
- 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
- 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.
- a)widow's (contributory) pension; (
- b)widow's (non-contributory) pension; (
- c)deserted wife's benefit; (
- d)deserted wife's allowance; (
- e)death benefit by way of widow's pension; (
- f)social assistance allowance; (
- g)a payment corresponding to a pension referred to in paragraph (
- a)or (
- e)of this subsection from the competent authority of a Member State (other than the State) of the European Economic Community under legislation to which the regulations of the Community on the application of social security schemes to employed persons and their families moving within the territory of the Community apply.
- 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.