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Taxes Consolidation Act, 1997 (Number 39 of 1997)


985H. Exceptional circumstances

(1) Where—

(a)due to a persistent technology systems failure, an employer is unable to validate the most recent revenue payroll notification for an employee or to notify the Revenue Commissioners under section 985G(2), and

(b)the employer is under a legal obligation to pay emoluments, notwithstanding that the employer is unable to so validate or notify, as the case may be,

the employer shall—

(i)deduct tax from those emoluments by reference to the latest revenue payroll notification available to the employer, or if no such notification is available, in accordance with [2]>Regulation 22 of the Income Tax (Employments) (Consolidated) Regulations 2001 (S.I. No. 559 of 2001)<[2][2]>Regulation 19 of the Income Tax (Employments) Regulations 2018 (S.I. No. 345 of 2018)<[2], and

(ii)provide the notification under section 985G(2) immediately upon rectification of the technology systems failure.

(2)Where an employer complies with the requirements of subsection (1), the employer shall be deemed to have deducted tax from the emoluments concerned in accordance with the terms of a valid revenue payroll notification and the notification shall be deemed to have been made under section 985G(2) in the month in which the emoluments were paid.

(3)An employer shall, on request, provide the Revenue Commissioners with information in relation to the circumstances and details of a persistent technology systems failure giving rise to the consequences referred to in subsection (1).




Inserted by FA17 sched1(4)(d). Applies for the income tax month commencing 1 January 2019 and each subsequent income tax month in respect of emoluments paid on or after 1 January 2019.


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Substituted by FA18 s58(1)(t). Applies for the year of assessment 2019 and each subsequent year of assessment in respect of emoluments paid on or after 1 January 2019.