984B Liability for payment of deduction

This section provides that any employer, who is required to operate PAYE, is liable to pay the tax to Revenue regardless of whether or not the tax was deducted from the employee. In addition, where a repayment of income tax has been made to an employee, the employer is entitled to repayment of that tax by Revenue (subject to time limits specified in subsections (6A) and (6B) of section 985G).

Relevant Date: Finance Act 2024