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INCOME TAX ACT, 1967
Rules Applicable to Schedule E
1.—(1) If at any time, either during the year of assessment or in respect of that year, a person becomes entitled to any additional salary, fees, or emoluments beyond the amount for which an assessment has been made upon him, or for which at the commencement of that year he was liable to be charged, an additional assessment shall, as often as the case may require, be made upon him in respect of any such additional salary, fees or emoluments, so that he may be charged in respect of the full amount of his salary, fees or emoluments for that year.
(2) If any person proves to the satisfaction of the inspector that the amount for which an assessment has been made in respect of his salary, fees or emoluments for any year of assessment exceeds the amount of the salary, fees or emoluments for that year, the assessment shall be adjusted and any amount overpaid by way of tax shall be repaid.
(3) This rule shall not apply as regards assessments in relation to which tax is, pursuant to section 110 (1) (c), computed on the amount of the salaries, fees, wages, perquisites or profits of the year preceding the year of assessment.
2. The tax shall be paid in respect of all public offices and employments of profit within the State or by the officers hereinafter respectively described, namely:—
(a) offices belonging to either House of the Oireachtas;
(b) offices belonging to any court in the State;
(c) public offices under the State;
(d) officers of the Defence Forces;
(e) offices or employments of profit under any ecclesiastical body;
(f) offices or employments of profit under any company or society, whether corporate or not corporate;
(g) offices or employments of profit under any public institution, or on any public foundation of whatever nature, or for whatever purpose established;
(h) offices or employments of profit under any public corporation or local authority, or under any trustees or guardians of any public funds, tolls, or duties;
(i) all other public offices, or employments of profit which are of a public nature.
3. If the holder of an office or employment of profit is necessarily obliged to incur and defray out of the emoluments thereof the expenses of travelling in the performance of the duties of the office or employment, or of keeping and maintaining a horse to enable him to perform the same, or otherwise to expend money wholly, exclusively, and necessarily in the performance of the said duties, there may be deducted from the emoluments to be assessed the expenses so necessarily incurred and defrayed.
4. Where the Minister for Finance is satisfied with respect to any class of persons in receipt of any salary, fees, or emoluments payable out of the public revenue that such persons are obliged to lay out and expend money wholly, exclusively, and necessarily in the performance of the duties in respect of which such salary, fees, or emoluments are payable, the Minister for Finance may fix such sum, as in his opinion represents a fair equivalent of the average annual amount laid out and expended as aforesaid by persons of that class, and in charging the tax on the said salary, fees, or emoluments, there shall be deducted from the amount thereof the sums so fixed by the Minister for Finance:
Provided that if any person would, but for the provisions of this rule, be entitled to deduct a larger amount than the sum so fixed, that sum may be deducted instead of the sum so fixed.
5.—(1) Where any official pay is payable at a public office, or by any agent employed in that behalf, the tax chargeable thereon shall be deducted out of the official pay, or out of any money which is payable on account of that official pay or any arrears thereof, and shall be applied in satisfaction of any such tax which has not been otherwise paid, and shall be paid to the Revenue Commissioners.
(2) If the tax payable is charged by an inspector he shall transmit an account of the amount of tax so charged to the office where the official pay is payable, in order that it may be there deducted.
(3) In this rule “official pay” means any salary, fees, wages, perquisites, or other profits, or any annuity, pension, or stipend.
(4) Where an annuity or pension is payable out of any particular branch of the public revenue at the office of that branch, the tax in respect of the same may be charged in like manner in all respects as if the annuity or pension were salary or wages payable thereout.
6.—(1) If either—
(i) the tax in respect of any office or employment of profit cannot be deducted in the hands of the appropriate officer or of an agent for payment of the emoluments thereof; or
(ii) the said emoluments have been paid over to the person entitled to them;
and the person charged neglects or refuses to pay the tax, the proper officer under section 158, or the commissioners for the offices concerned may, by writing under their hands and seals, certify the neglect or refusal, and the sum payable, to the Special Commissioners.
(2) The Special Commissioners on receipt of the certificate shall, by warrant under their hands and seals, empower the Collector to levy the tax in the same manner and with the like powers as other tax is leviable by him under this Act.
7. Where deduction of tax is authorised to be made out of any sums, the deduction shall be made at such times in each year as the said sums are payable.