Revenue Note for Guidance
Revenue is empowered to make regulations for the proper implementation and administration of USC. The various matters in respect of which Regulations can be made are set out.
(1) Revenue may make regulations for the proper implementation and administration of USC and those regulations may include provision-
- (a) for requiring an employer to register for USC prior to paying emoluments,
- (b) for requiring an employer prior to making any payment of relevant emoluments to deduct or repay USC based on the rate(s) of charge in force for the particular year of assessment,
- (c) for the deduction of USC at the rate(s) of charge in force for the particular year of assessment for specified cases or categories of cases,
- (d) for specifying the manner in which deductions or repayments of USC are to be made from any payment of relevant emoluments made by an employer,
- (e) for making the person, who is required to make a deduction of USC, accountable for the charge and liable to pay it to Revenue and, when such a person is required to make a repayment of USC, for credit to be given for the repayment only when the repayment has been made,
- (f) for treating some persons, who are not employers, as employers in specified circumstances,
- (g) for the manner (including by electronic means) in which employers are to remit USC to Revenue and how such remittances are to be acknowledged,
- (h) for the period within which USC is to be remitted to Revenue,
- (i) for requiring an employer to submit to Revenue prior to the making of any emoluments details of relevant emoluments, USC and other relevant information and to do so in whatever time or form may be specified,
- (j) -
- (k) for requiring an employer to keep and maintain a register of employees chargeable to USC for delivery to Revenue, as and when required,
- (l) for the inspection by Revenue of payroll records and other documents to ensure that USC is properly operated,
- (m) for the collection and recovery of USC in respect of relevant emoluments that has not otherwise been recovered during a year of assessment,
- (n) for the collection and recovery of USC in respect of income other than relevant emoluments that has not otherwise been recovered during a year of assessment,
- (o) for the collection and recovery of USC from the employee rather than the employer in circumstances where the employer has failed to deduct USC,
- (p) for the collection and recovery of interest and penalties due from the employee that has not otherwise been recovered,
- (q) for the repayment, on the making of a claim to that effect, to an employer of USC that is in excess of the amount due and payable by the employer for a year of assessment,
- (r) for appeals against matters in the regulations and for which there is no other appeal procedure,
- (s) for the deduction, collection and recovery of USC in respect of notional payments, i.e. non-monetary emoluments such as perquisites and benefits-in-kind, and
- (t) for allowing Revenue to make various electronic systems available to employers and employees in relation to their USC obligations and to allow Revenue to provide for electronic systems of communications.
(2) References to relevant emoluments include notional emoluments.
(3) The regulations made under this section apply regardless of anything in Part 18D but taxpayers’ other rights of appeal are not affected.
(4) If Revenue is satisfied that it is not necessary or appropriate for an employer to comply with any of the regulations made, a notification to that effect may be issued to the employer.
(5) The regulations to be made under this section must be approved by the Dáil.
Relevant Date: Finance Act 2021