26 Repayment during sickness and unemployment.

(1) If, owing to the absence from work through sickness or other similar cause, the employee is entitled to receive no emoluments on the usual pay day, the employer shall, on application being made in person by the employee or his or her authorised representative, make such repayment of tax to the employee as may be appropriate, having regard to his or her cumulative emoluments at the date of the pay day in question and the corresponding cumulative tax.

(2) If, owing to absence from work otherwise than mentioned in paragraph (1) of this Regulation, the employee is entitled to receive no emoluments on the usual pay day, the employer either —

(a) shall make any such repayment of tax to the employee as would be appropriate under paragraph (1) if the absence from work was due to sickness, or

(b) not later than the first usual pay day on which no emoluments will be payable to the employee, shall send, to the inspector [by whom certificates of tax credits and standard rate cut-off point or tax deduction cards are ordinarily issued to the employee]¹, a notification of the employee's absence from work and of the employer's intention to make no repayment to the employee under subparagraph (a) of this paragraph, together with a return containing the same particulars with respect to the employee as the employer would be liable to certify under paragraph (1) of Regulation 20 if the employment had ceased on the day on which emoluments were last paid to or on behalf of the employee.

(3) Where the notification and return referred to in subparagraph (b) of paragraph (2) of this Regulation are sent within the time limited by that subparagraph, the employer shall be relieved of the liability to make any repayment under the provisions of subparagraph (a) of that paragraph.

(4) On the employee's return to work the employer shall immediately notify the inspector and for the purpose of deducting or repaying tax on the occasion of any subsequent payment of emoluments to or on behalf of the employee during the year shall take into account the amount of any repayment which has been made under paragraph (5) of this Regulation of which he or she is notified by the inspector.

(5) In the case of a person who has ceased to be employed or with respect to whom a notification and return have been sent under the provisions of subparagraph (b) of paragraph (2) of this Regulation, any repayment which may be appropriate at any date, having regard to the person's cumulative emoluments at that date and the corresponding cumulative tax, shall be made to him or her by the Revenue Commissioners, and a person who has ceased to be employed shall, on applying for repayment, produce to the inspector the copies of the certificate mentioned in Regulation 20 and such evidence of his or her unemployment as the inspector may require.