S.I. No. 84/1982:

YOUTH EMPLOYMENT LEVY REGULATIONS, 1982.

YOUTH EMPLOYMENT LEVY REGULATIONS, 1982.

The Minister for Labour, in exercise of the powers conferred on him by sections 1 and 20 of the Youth Employment Agency Act, 1981 (No. 32 of 1981), hereby makes the following Regulations:--

1. These Regulations may be cited as the Youth Employment Levy Regulations, 1982.

2. These Regulations shall come into operation on 6th day of April, 1982.

3. In these Regulations:--

"the Act" means the Youth Employment Agency Act, 1981 (No. 32 of 1981);

"the Collector" means the Collector-General appointed under section 162 of the Income Tax Act, 1967 (No. 6 of 1967);

"employer" means any person paying reckonable emoluments, and "employment" shall be construed accordingly;

"excepted farmer", in relation to a contribution year, means an individual who, for the year of assessment corresponding to the contribution year, would be an individual to whom section 16 applies within the meaning of Chapter II Part I of the Finance Act, 1974 (No. 27 of 1974), if paragraph (b) and (d) of subsection (1) and subsection (2) of section 16 of that Act did not apply;

"farm land occupied by the individual" means farm land occupied within the meaning of section 13 (1) of the Finance Act, 1974 , by the individual;

"income tax month" means a month beginning on the 6th day of any month in any contribution year.

4. For the purposes of the Act, "reckonable earnings" means emoluments (other than non-pecuniary emoluments) derived from insurable employment, or insurable (occupational injuries) employment, within the meaning of the Social Welfare (Consolidation) Act, 1981 (No. 1 of 1981), reduced by so much of the allowable contribution referred to in Regulations 59 and 60 of the Income Tax (Employments) Regulations, 1960 ( S.I. No. 28 of 1960 ) (inserted by the Income Tax (Employments) Regulations, 1972 ( S.I. No. 260 of 1972 )), as is deducted on payment of those emoluments.

5. For the purposes of the Act, "reckonable emoluments" means emoluments (other than non-pecuniary emoluments and reckonable earnings) reduced by so much of the allowable contribution referred to in Regulations 59 and 60 of the Income Tax (Employment) Regulations, 1960 (inserted by the Income Tax (Employment) Regulations, 1972), as is deducted on payment of those emoluments.

6. (1) Subject to paragraph (2) of this Regulation, for the purposes of the Act, "reckonable income" means, in relation to an individual, for a contribution year, the aggregate of the individual's income from all sources, other than--

( a ) non-pecuniary income, and

( b ) payments under the Social Welfare (Consolidation) Act, 1981 ,

for the contribution year, as estimated in accordance with the provisions of the Income Tax Acts, but without regard to Chapter I (inserted by the Finance Act, 1980 ) of Part IX of the Income Tax Act, 1967 , after deducting from the income so much of any deduction allowed by virtue of section 222 or 233 of the Income Tax Act, 1967 , or Chapter II of Part I of the Finance Act, 1972 (No. 19 of 1972), as is to be deducted from or set off against that income in charging it to income tax.

(2) For the purposes of the Act, in the case of an individual other than an excepted farmer, reckonable income, insofar as consisting of the profits or gains from farming, means an amount determined by multiplying the rateable valuation of the farm land occupied by the individual during the contribution year by 117.

7. (1) An employer shall be liable in the first instance to pay levy due in respect of any payment by him of reckonable emoluments.

(2) An employer shall, on making any payment of reckonable emoluments to an individual, deduct from the emoluments--

( a ) the amount of any levy due by the individual in respect of that payment of reckonable emoluments; or

( b ) where the said amount cannot at the time of making such payment be ascertained, the amount reasonably believed by the employer to be so due.

(3) Where the amount deducted under paragraph (2) (b) of this Regulation is greater than the amount due by the individual the employer shall repay the difference to the individual.

(4) Levy payable by an individual shall not be recoverable from him by his employer otherwise than by deduction in accordance with paragraph (2) of this Regulation or under the provisions of Part IV of the Income Tax (Employments) Regulations, 1960, as applied to levy.

8. (1) Levy payable in respect of reckonable emoluments shall be collected and be recoverable by the Collector and accounted for by him.

(2) Levy payable in respect of reckonable emoluments shall be remitted by the employer to the Collector.

9. An employer shall furnish to the Collector within twenty-five days from the end of a contribution year or from the day in a contribution year which he ceases to be an employer who is required to send a notification to the Revenue Commissioners under Regulation 8 (1) of the Income Tax (Employments) Regulations, 1960--

( a ) a return, in a form provided or approved of by the Revenue Commissioners, in respect of each individual to whom payment of reckonable emoluments was made during that year showing --

(i) the total amount of levy payable as respects the individual in that year,

(ii) the dates of commencement and cessation within that year of the employment of the individual,

(iii) particulars relating to the rate of levy payable as respects the individual, and

(iv) the total reckonable emoluments paid to the individual in that year, and

( b ) a statement, declaration and certificate, in such form as may be provided or approved of by the Revenue Commissioners, showing the total amount of levy which the employer was liable to remit in respect of every individual to whom payment of reckonable emoluments was made in the contribution year.

10. (1) Within nine days from the end of a contribution year an employer shall give to each individual to whom a payment of reckonable emoluments was due on or after the last day of the contribution year a certificate showing--

( a ) the total amount of levy deducted from the reckonable emoluments of the individual during that year,

( b ) the date of commencement within that year of the employment of the individual,

( c ) particulars relating to the rate of levy payable as respects the individual, and

( d ) the total reckonable emoluments paid to the individual in that year.

(2) The certificate specified in paragraph (1) of this Regulation shall be in such form as may be provided or approved by the Revenue Commissioners.

11. (1) An employer shall in the case of an individual to whom he makes a payment of reckonable emoluments, give to the individual on the cessation of the period of employment to which the payment of levy by the individual relates a certificate showing--

( a ) the total levy as respects the individual which the employer was liable to remit for the contribution year in which the cessation occurs up to and including the date of such cessation,

( b ) the dates of commencement and cessation within that year of the employment of the individual,

( c ) particulars relating to the rate of levy payable as respects the individual, and

( d ) the total reckonable emoluments paid to the individual in that year up to and including the date of such cessation.

(2) The certificate specified in paragraph (1) of this Regulation shall be in such form as may be provided or approved of by the Revenue Commissioners.

12. (1) Employers shall record the following particulars in respect of each individual to whom payment of reckonable emoluments has been made in a contribution year--

( a ) the amount of each such payment of reckonable emoluments,

( b ) the amount of levy deducted from each such payment of reckonable emoluments,

( c ) the total amount of levy which the employer is liable to remit in respect of each such payment of reckonable emoluments, and

( d ) the dates of commencement and cessation within the contribution year of the employment of the individual.

(2) The records specified in paragraph (1) of this Regulation shall be in a form approved of by the Revenue Commissioners and shall be retained by employers for a period of six years after the end of the contribution year to which they refer.

13. An individual who is in receipt of reckonable emoluments shall be entitled to inspect the record specified in Regulation 12 of these Regulations in respect of him or to obtain a statement of such record from his employer once in every period of three months.

14. (1) In this Regulation "authorised officer" means an officer of the Revenue Commissioners authorised by them in writing for the purposes of this Regulation.

(2) An employer or a person employer by the employer at the employer's premises shall upon request made to him by an authorised officer at the employer's premises, produce to the authorised officer for inspection the records specified in Regulation 12 of these Regulations.

(3) Where in pursuance of this Regulation an authorised officer requests production of an employer's records, he shall, on request, show his authorisation for the purpose of this Regulation to the person concerned.

15. The time within which levy due in respect of a payment of reckonable emoluments shall be paid to the Collector by an employer shall be nine days from the end of the income tax month during which the payment of reckonable emoluments to which the levy relates was made.

16. (1) Levy payable in respect of the year ending on the 5th April, 1982, in respect of reckonable income consisting of the profits or gains from farming by an individual other than an excepted farmer shall be paid to the health board in whose functional area the farm land from which the profits or gains arise is situated.

(2) Levy payable in respect of reckonable income other than emoluments by an individual other than an individual specified in paragraph (1) of this Regulation shall be paid to the Collector.

(3) Levy payable in accordance with paragraph (1) of this Regulation shall be collected and accounted for by the health board to whom it is payable.

(4) Levy payable in accordance with paragraph (2) of this Regulation shall be collected and accounted for by the Collector.

17. Levy payable in respect of reckonable income other than emoluments shall be due and payable on or before the 1st day of October of the contribution year in respect of which it is due, or on receipt of a notice from the Collector or health board to whom it is payable demanding payment, whichever is the earlier.

18. The Collector or health board, as the case may be, to whom levy is payable under these Regulations shall determine the amount of such levy or, where adequate information is not available or is not forthcoming regarding an individual's reckonable income, may make or review an estimate of the amount of such levy, and the amount so determined or estimated shall be the amount collectable under these Regulations in respect of such levy.

19. For the purpose of determining the amount of levy payable in accordance with Regulation 16(1) of these Regulations, a health board may by notice require an individual to make a declaration in the form required by the health board concerning the farm land occupied by the individual during a contribution year and the individual shall make such a declaration within the time specified in the notice.

20. In any case of underpayment or overpayment of levy to the Collector or a health board, payment of the amount not paid or re-payment of the amount overpaid, as the case may be, shall be made to or by the Collector or the health board, as appropriate.

21. All levy collected by a health board shall be paid to the Minister within three months of such collection.

22. All sums paid to the Minister in accordance with section 24 of the Act shall be paid by him into the Exchequer.

GIVEN under the Official Seal of the Minister for Labour, this 1st day of April, 1982.

GENE FITZGERALD,

Minister for Labour.

The Minister for Finance hereby sanctions the above Regulations.

Dated this 1st day of April, 1982.

RAY MACSHARRY,

Minister for Finance.

The Minister for Health hereby sanctions the above Regulations.

Dates this 1st day of April, 1982.

MICHAEL WOODS,

Minister for Health.

EXPLANATORY NOTE.

The Youth Employment Agency Act, 1981 (No. 32 of 1981), provides for the payment of a levy on incomes to defray expenditure in relation to the training and employment of young persons.

These Regulations define the terms "reckonable earnings", "reckonable emoluments" and "reckonable income" which are used in the Youth Employment Agency Act, 1981 .

The Regulations also provide for the assignment to the Collector-General of the responsibility for the determination and estimation of the amounts of levy payable and the collection of such levy in respect of individuals within the PAYE income tax system who are not in insurable employment and prescribe the duties of those making the payments (i.e. the employers) regarding the deducting and remitting of levy, the keeping of records, the furnishing of certain returns to the Collector-General, etc. The Regulations entitle the individual in respect of whom the levy is paid by the employer to inspect the employer's records relating to levy or to obtain a statement relating to such records from the employer once in every period of three months.

Regulations on the lines mentioned in the preceding paragraph concerning levy payable under section 16 of the Youth Employment Agency Act, 1981 , (i.e. that paid by insured persons under the Social Welfare Acts who pay income tax under the PAYE system) are dealt with in the Social Welfare (Collection of Employment Contributions by the Collector-General) Regulations, 1979 ( S.I. No. 77 of 1979 ).

The Regulations also provide for the estimation, determination, payment, collection, etc., of levy due in the case of individuals who are self-employed, farmers, persons with investment income, etc. (i.e. in the case of individuals who have a liability to pay levy under section 18 of the Act). In cases where the profits or gains are derived from farming and the farmer has no other trade or profession, the Regulations provide for the determination of amounts due in respect of such profits or gains by multiplying the rateable valuation of farm land occupied by 117. The payment of levy in the latter cases falls to be made to the appropriate health board. In other cases the payments will be made to the Collector-General.

Provision is also made for the making of adjustments in the case of any underpayment or overpayment of levy.

The Regulations specify that all sums collected by a Health Board by way of levy shall be paid to the Minister for Labour within three months of such collection and that all sums paid to the Minister shall be paid by him into the Exchequer.