Revenue Precedents

Whether an individual employed in the State by a non-resident employer (PAYE not operating) is entitled to the exemptions and reliefs in section 201 TCA 1997? The individual is entitled to the exemptions and reliefs as the charge under section 123 TCA 1997 depends on holding an office or employment. The basis of assessment of the emoluments is not the issue. IT 96 1514

Does the exemption in section 201(2)(a) TCA 1997 apply to a payment made in connection with the termination of an office or employment where the individual suffers from an injury or disability? To qualify for relief, the payment must be made on account of injury or disability of the holder of the office or employment and the disability must cause the termination. Where the payment is made on account of the termination of the office or employment, it does not qualify for exemption under section 201(2)(a) TCA 1997, unless the termination is due to injury or disability. IT 94 1509