Revenue Note for Guidance
(1) Provision is made for a penalty of €3,000 where an employer fails to:
(2) A similar penalty of €3,000 is relevant where a person to whom section 531X(2) applies (i.e. a person who provides parking spaces to public sector employees but who does not pay the emoluments of those employees) fails to:
(3) The provisions relating to proceedings for the recovery of penalties contained in subsections (3) and (4) of section 987 are applied to the recovery of penalties referred to in subsections (1) and (2) of this section.
Relevant Date: Finance Act 2021