Income Tax (Employments) Regulations, 1960

• Jurisdiction: Ireland

S.I. No. 28 of 1960.
INCOME TAX (EMPLOYMENTS) REGULATIONS, 1960.
ARRANGEMENT OF REGULATIONS.
PART I.
GENERAL.
Regulation.
1. Citation and commencement.
2. Interpretation.
3. Intermediate employers.
4. Liability for payment of deduction and entitlement to payment of repayment.
5. Authorisation to make payment of tax by means of stamps.
6. Powers of Inspector.
7. Service by post.
PART II.
REGISTER OF EMPLOYERS AND REGISTERS OF EMPLOYEES.
8. Register of employers.
9. Registers of employees.
PART III.
TAX-FREE ALLOWANCES.
10. Determination of appropriate tax-free allowances by Inspector.
11. Tax deductible at standard rate.
12. Notice of determination of tax-free allowances.
13. Return by employer in relation to employee.
14. Objection and appeal against amount of tax-free allowances.
15. Amendments of amount of tax-free allowances.
16. Notice to employer of amended amount of tax-free allowances.
PART IV.
DEDUCTION AND REPAYMENT OF TAX.
17. General provision for deductions and repayments.
18. Calculation and making of deduction or repayment where tax deduction card held.
19. Subsidiary emoluments of employee paid monthly, etc.
20. Deduction where stamp book held.
21. Deduction in special cases.
22. Change of employment where tax deduction card or stamp book held.
23. Change of employment where certificate of tax-free allowances, but not tax deduction card or stamp book, held.
24. Death of employee.
25. Employee who does not submit certificate of tax-free allowances or copies of certificate prepared by a former employer.
26. Emoluments not paid weekly or monthly.
27. Aggregation of emoluments in non-cumulative cases.
28. Tax-free emoluments.
29. Repayment during sickness and unemployment.
30. Certificate of tax deducted.
PART V.
PAYMENT AND RECOVERY OF TAX, ETC.
31. Payment of tax by employer.
32. Employer failing to pay tax.
33. Sending of stamp books to Collector.
34. Employer failing to send stamp book.
35. Return by employer at end of year.
36. Modification of certain provisions.
37. Inspection of employer's records.
38. Death of employer.
39. Succession to a business, etc.
PART VI.
ASSESSMENT.
40. Exclusion of assessments for certain years.
41. Assessment of emoluments.
42. Return of certain emoluments by employer.
43. Notification of liability.
44. Objections and appeals against assessment.
45. Recovery of underpayments.
46. Recovery of tax from employee.
S.I. No. 28 of 1960
INCOME TAX (EMPLOYMENTS) REGULATIONS, 1960.
The Revenue Commissioners, in exercise of the powers conferred upon them by sections 6 , 9 , 11 and 14 of the Finance (No. 2) Act, 1959 (No. 42 of 1959), hereby make the following Regulations :
PART I.GENERAL.
	1 Citation and commencements	1. These Regulations may be cited as the Income Tax (Employments) Regulations, 1960, and shall come into operation on the 6th day of April, 1960.
	2 Interpretation	2. (1) In these Regulations, except where the context otherwise requires—
" the Act " means the Finance (No. 2) Act, 1959 (No. 42 of 1959) ;
" certificate of tax-free allowances " has the meaning specified in paragraph (2) of Regulation 12 ;
" the Collector " means such person, being a person appointed in pursuance of the provisions of the Income Tax Acts to be a collector of income tax, as the Revenue Commissioners may from time to time nominate to be the Collector for the purposes of these Regulations ;
" cumulative emoluments ", in relation to any date, means the sum of all payments of emoluments made by the employer to the employee from the beginning of the year up to and including that date ;
" cumulative tax " means the tax due by reference to the rate of income tax for the year, with due regard to any earned income relief, in respect of any cumulative taxable emoluments at the relevant date ;
" cumulative taxable emoluments ", in relation to any date, means the cumulative emoluments reduced by the cumulative tax-free allowances ;
" cumulative tax-free allowances ", in relation to any date, means the sum of the tax-free allowances from the beginning of the year up to and including that date, as shown on the employee's tax deduction card ;
" earned income relief " means the relief from income tax given by section 16 of the Finance Act, 1920, as amended by any subsequent enactment ;
" emoluments " means emoluments to which Part II of the Act applies ;
" employee " means any person in receipt of emoluments ;
" employer " means any person paying emoluments ;
" Inspector " means an Inspector of Taxes ;
" prescribed " means prescribed by the Revenue Commissioners ;
" reliefs from income tax " includes allowances and deductions ;
" stamp book " has the meaning specified in Regulation 5 ;
" taxable emoluments " means emoluments reduced by tax-free allowances ;
" tax-free allowances ", in relation to an employee, means the appropriate reliefs from income tax for which he qualifies, increased by any earned income relief relative thereto ;
" temporary tax deduction form " means such form as may be prescribed on which particulars of emoluments paid and tax deducted are to be recorded by the employer pending receipt of a tax deduction card or stamp book ;
" total net tax deducted " means, in relation to the emoluments paid to any employee during any period, the total tax deducted from those emoluments less any tax repaid to the employee ;
" year " means year of assessment ;
other expressions have the same meaning as in the Income Tax Acts.
(2) In relation to the year 1960-61, for each of the references to the beginning of the year contained in paragraph (1) of this Regulation in the definitions of " cumulative emoluments " and " cumulative tax-free allowances " there shall be substituted a reference to the 6th day of October, 1960.
	3 Intermediate employers	3. (1) Where an employee works under the general control and management of a person who is not his immediate employer, that person (referred to hereafter in this Regulation as the principal employer) shall be deemed to be the employer for the purposes ofthese Regulations, and the immediate employer shall furnish the principal employer with such particulars of the employee's emoluments as may be necessary to enable the principal employer to comply with the provisions of these Regulations.
(2) If the employee's emoluments are actually paid to him by the immediate employer—
(a) the immediate employer shall be notified by the principal employer of the amount of tax to be deducted or repaid when the emoluments are paid to the employee, and shall deduct or repay the amount so notified to him accordingly, and
(b) the principal employer shall make a corresponding deduction or addition on making to the immediate employer the payment out of which the said emoluments will be paid.
	4 Liability for payment of deduction and entitlement to payment of repayment	4. Persons who are required to make any deduction or repayment referred to in these Regulations shall, in the case of a deduction (whether or not made), be accountable for the amount of the tax, and liable to pay that amount, to the Revenue Commissioners and shall, in the case of a repayment, be entitled, if it has been made, to be paid it, or given credit for it, by the Revenue Commissioners.
	5 Authorisation to make payment of tax by means of stamps	5. (1) In the case of an employee who is in receipt of a fixed salary or wage, the Revenue Commissioners may, on application by the employer, authorise the employer to make payment of tax deductible pursuant to these Regulations by means of stamps issued by the Revenue Commissioners for the purposes of these Regulations to be affixed by such employer to stamp books supplied by the Revenue Commissioners for the said purposes.
(2) In these Regulations references to a stamp book shall be construed as references to a stamp book referred to in the foregoing paragraph and references to a part of a stamp book shall be construed as references to any of the parts which, when a stamp book so referred to is issued, are comprised therein and designated as parts thereof.
(3) The Revenue Commissioners may revoke any authority which they have given pursuant to paragraph (1) of this Regulation if they are dissatisfied with the manner in which the employer is carrying out his duties under Regulation 20 or Regulation 33.
	6 Powers of Inspector	6. Anything which is authorised or required by these Regulations to be done by the Inspector shall be done by such Inspector as the Revenue Commissioners may direct.
	7 Service by post	7. Any notice, notification, certificate, requirement, tax deduction card or stamp book which is authorised or required to be given, served, made, sent or issued under these Regulations may be sent by post.
PART II.REGISTER OF EMPLOYERS AND REGISTERS OF EMPLOYEES.
	8 Register of employers	8. (1) (a) Every employer who makes payments of emoluments to an employee at a rate exceeding a rate equivalent to a rate of £6 a week, or, in the case of an employee with other employment, £1 a week, shall send to the Revenue Commissioners a notification of his name and address and of the fact that he is paying such emoluments.
(b) In the case of an employee paid monthly or at longer intervals, the references in subparagraph (a) of this paragraph to a rate of £6 a week and a rate of £1 a week shall be treated as references to a rate of £26 a month and a rate of £4 10s. a month respectively.
(2) Where a change occurs in a name or address which has been notified under this Regulation, the employer shall send to the Revenue Commissioners a notification of the change.
(3) An employer who is liable to send a notification under this Regulation shall do so within the period of nine days...