Taxes Consolidation Act, 1997 (Number 39 of 1997)
CHAPTER 4
Collection and recovery of income tax on certain emoluments (PAYE system)
983Interpretation (Chapter 4).
[ITA67 s124]
In this Chapter, except where the context otherwise requires—
“emoluments” means anything assessable to income tax under Schedule E, and references to payments of emoluments include references to payments on account of emoluments;
“employee” means any person in receipt of emoluments;
“employer” means any person paying emoluments;
[2]>
“income tax month” means a month beginning on the 6th day of any of the months of April to March in any year of assessment;
<[2]
[2]>
“income tax month” means—
(a) in relation to a period prior to 6 December 2001, a month beginning on the 6th day of a month and ending on the 5th day of the next month,
(b) the period beginning on 6 December 2001 and ending on 31 December 2001, and
(c) thereafter, a calendar month;
<[2]
[3]>
“tax deduction card” means a tax deduction card in the form prescribed by the Revenue Commissioners or such other document corresponding to a tax deduction card as may be authorised by the Revenue Commissioners in any particular case.
<[3]
[4]>
“due date”, in relation to an income tax month, means——
(a)the day that is 15 days from the last day of the income tax month, or
(b)the day that is 24 days from the last day of the income tax month, where the following conditions are met:
(i)the return and the remittance of the amount of income tax due for the income tax month are made by such electronic means as the Revenue Commissioners require;
(ii)the return is made by the return date and the remittance concerned is made on or before the day that is 24 days from the last day of the relevant income tax month;
“electronic means” has the same meaning as it has in section 917EA(1);
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“reportable benefit” has the same meaning as it has in section 897C;
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“return date”, in relation to an income tax month, means the day that is 15 days from the last day of the income tax month;
“revenue payroll notification” means a notification that——
(a)is issued by the Revenue Commissioners to an employer in respect of an employee, and
(b)contains information relating to the calculation and deduction of income tax;
“technology systems failure” means circumstances in which——
(a)the electronic system put in place by the Revenue Commissioners for the efficient operation of this Chapter is not functioning or is not functioning properly at any particular time such that a person is unable to comply with an obligation under this Chapter or regulations made under this Chapter, or
(b)a person is unable to use that electronic system at any particular time because of a general or partial systems failure of an internet service provider or of an electricity service provider, occurring in the general locality of or affecting the person’s place of business.
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[1]>
“reliefs from income tax” means allowances, deductions and tax credits; “tax credits” means personal tax credits and general tax credits;
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[1]
Inserted by FA01 sched1(1)(s). Applies as respects the year of assessment 2001 and subsequent years of assessment.
[3]
Deleted by FA17 sched1(4)(a)(i). Applies for the income tax month commencing 1 January 2019 and each subsequent income tax month in respect of emoluments paid on or after 1 January 2019.
[4]
Inserted by FA17 sched1(4)(a)(ii). Applies for the income tax month commencing 1 January 2019 and each subsequent income tax month in respect of emoluments paid on or after 1 January 2019.
[5]
Inserted by FA22 s9(2)(a). Comes into operation on such day as the Minister for Finance may appoint by order.