530I Determination of rates

Summary

Section 530I provides for determination by the Revenue Commissioners as to whether a subcontractor satisfies the ‘zero rate’ criteria of section 530G, the ‘standard rate’ criteria of section 530H or neither. The section provides an appeal mechanism for subcontractors aggrieved by a Revenue determination. It also removes the need for Revenue to make a determination until 30 days after a previous determination, while an appeal is awaiting determination or until 30 days after an appeal determination.

Details

(1) The Revenue Commissioners shall, from time to time, determine whether a subcontractor is a person to whom section 530G applies, a person to whom section 530H applies or a person to whom neither section applies.

(2) Following a rate determination, the Revenue Commissioners shall notify the subcontractor of the determination and the rate of tax resulting from such determination.

(3)(a) A subcontractor may appeal, in accordance with section 949I, a determination to the Appeal Commissioners within 30 days of the date of the determination.

(3)(b) Pending the appeal, a deduction authorisation may be issued by the Revenue Commissioners and the principal shall deduct tax in accordance with the rate of deduction on the deduction authorisation.

(4) The Revenue Commissioners are not obliged to make a determination until 30 days after the previous determination, if an appeal is awaiting determination or until 30 days after an appeal determination.

Relevant Date: Finance Act 2025