Income Tax (Employments) Regulations, 1977.
Statutory Instruments
Source: Statutory Instruments

num: 1
paragraphs: These Regulations may be cited as the Income Tax (Employments) Regulations, 1977.
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paragraphs: The Income Tax (Employments) Regulations, 1960 ( S.I. No. 28 of 1960 ), are hereby amended—
( a ) by the substitution for Regulation 11 of the following:
"Tax deductible at rate or rates other than lowest rate
num: 11
paragraphs: (1) The Inspector may, in relation to any employee, determine that tax for any year is to be deducted from all the employee's emoluments or taxable emoluments, as may be appropriate, at such one or more than one of the rates of income tax chargeable for that year, other than the lowest such rate, as he considers appropriate, if he is satisfied that—
( a ) all the reliefs from income tax to which the employee is entitled and the benefit of the rate or rates of tax lower than the rate or rates at which the Inspector determines that tax is to be deducted—
(i) will operate to reduce the tax on income of the employee other than those emoluments, or
(ii) are offset by an adjustment in respect of tax remaining unpaid by the employee for a previous year,
or
( b ) having regard to the employee's total income, tax is chargeable at the rate or rates at which the Inspector determines that tax is to be deducted.
(2) Where the Inspector has made a determination under paragraph (1) of this Regulation, he shall be deemed to have determined the appropriate amount of tax-free allowances, and all the provisions of these Regulations which relate to objections and appeals against the Inspector's determination, or to deduction of tax by reference to the appropriate amount of tax-free allowances or to the specification of cumulative tax-free allowances on any tax deduction card, or any specification of the appropriate amount of tax-free allowances, shall, with the necessary modifications, have effect accordingly.",
( b ) in Regulation 18 (7), by the substitution of ", in relation to any employee, determines under Regulation 11 that tax for any year is to be deducted from all the employee's emoluments at one or more of the rates of income tax chargeable for that year, other than the lowest such rate," for "determines that tax shall be deducted from all the emoluments by reference to a rate or rates other than the reduced rate", and
( c ) in Regulation 49 (1), by the insertion of "at the initial rate," before "at the reduced rate",
and the said Regulations 18 (7) and 49 (1), as so amended, are set out in the Table to this Regulation.
TABLE.
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paragraphs: (7) Where the Inspector, in relation to any employee, determines under Regulation 11 that tax for any year is to be deducted from all the employee's emoluments at one or more of the rates of income tax chargeable for that year, other than the lowest such rate, the foregoing provisions of this Regulation shall not apply, but the employer shall deduct tax by reference to the said rate or rates without regard to the employee's cumulative emoluments or the corresponding cumulative tax and shall record, either on the tax deduction card or in such other form as may be authorised by the Revenue Commissioners, the date of the payment, the gross amount of the emoluments and the amount of tax deducted therefrom.
num: 49
paragraphs: (1) On the occasion of any such payment of emoluments as is referred to in Regulation 8 to a casual employee in respect of whom the employer holds a daily tax deduction card, the employer shall deduct tax, at the initial rate, at the reduced rate or at the standard rate as may be determined by the Inspector, on the excess (if any) of the gross emoluments paid over the appropriate amount of the tax-free allowances shown in the daily tax deduction card and shall record in the appropriate space of the daily tax deduction card—
( a ) the employer's registered number;
( b ) the gross amount of the emoluments;
( c ) the daily amount of tax-free allowances stated on the daily tax deduction card;
( d ) the taxable emoluments;
( e ) the amount of tax (if any) deducted on making the payment.
GIVEN this 2nd day of December, 1977.
M. K. O'CONNOR,
Revenue Commissioner.
EXPLANATORY NOTE.
These Regulations make certain amendments to the Income Tax (Employments) Regulations, 1960, consequential on the introduction of an initial rate in the income tax structure for 1977-78 and subsequent years of assessment.
The amendments are to those provisions relating to the deduction of tax from employees' remuneration at particular rates in certain cases. In order to facilitate taxpayers by providing for a more even spread of deductions throughout the year directions may be issued to employers as to the commencing rate at which tax is to be deducted from employees' remuneration in individual cases.
The Finance Act, 1977 , introduced a new rate structure for income tax including an initial rate of 20 per cent which requires certain amendments to be made in the existing Regulations.