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Levies (ss. 531A-531AAQ)

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Part 18A Income Levy (ss. 531A-531NA)
In force
531A. Definitions (Part 18A).
In force
531B. Charge to income levy.
In force
531C. Rate of charge.
In force
531D. Deduction and payment of income levy on relevant emoluments.
In force
531E. Record keeping.
In force
531F. Power of inspection.
In force
531G. Estimation of income levy due for income tax months and for year.
In force
531H. Assessment, collection, payment and recovery of income levy on aggregate income for the year of assessment.
In force
531I. Married couples.
In force
531J. False statements.
In force
531K. Repayments.
In force
531L. Restriction on deduction.
In force
531M. Application of provisions relating to income tax.
In force
531N. Care and management.
In force
531NA. Cessation of charge to income levy.
Part 18B Parking Levy in Urban Areas (ss. 531O-531Z)
Not yet in force
531O. Interpretation (Part 18B).
Not yet in force
531P. Urban areas to which parking levy applies and making of orders by the Minister.
Not yet in force
531Q. Entitlement to use a parking space.
Not yet in force
531R. Provision of parking space by employer.
Not yet in force
531S. Exemption for certain persons.
Not yet in force
531T. Charge to parking levy.
Not yet in force
531U. Rate of charge to parking levy.
Not yet in force
531V. Deduction of levy by employer.
Not yet in force
531W. No relief for any payment in relation to parking levy.
Not yet in force
531X. Records and regulations.
Not yet in force
531Y. Payment, collection and recovery.
Not yet in force
531Z. Penalties.
Part 18C Domicile Levy (ss. 531AA-531AK)
In force
531AA. Interpretation (Part 18C).
In force
531AB. Charge to domicile levy.
In force
531AC. Credit for income tax paid.
In force
531AD. Valuation procedures.
In force
531AE. Appeals regarding value of real property.
In force
531AF. Delivery of returns.
In force
531AG. Opinion of Revenue Commissioners.
In force
531AH. Making and amending of assessments by Revenue Commissioners.
In force
531AI. Right of Revenue Commissioners to make enquiries and amend assessments.
In force
531AJ. Application of provisions relating to income tax.
In force
531AK. Care and management.
Part 18D Universal Social Charge (ss. 531AL-531AAF)
In force
531AL. Definitions (Part 18D).
In force
531AM. Charge to universal social charge.
In force
531AN. Rate of charge.
In force
531AO. Deduction and payment of universal social charge on relevant emoluments.
In force
531AOA. Return by employer.
Deleted
531AP. Record keeping.
Deleted
531AQ. Power of inspection.
In force
531AR. Estimation of universal social charge due.
In force
531AS. Universal social charge payable by chargeable persons (within the meaning of Part 41).
In force
531AT. Universal social charge payable by persons other than chargeable persons (within the meaning of Part 41).
In force
531AU. Capital allowances and losses.
In force
531AUA. Universal social charge and approved profit sharing schemes.
In force
531AV. Married couples.
In force
531AW. Repayments.
In force
531AX. Restriction on deduction.
In force
531AY. Recovery of unpaid universal social charge.
In force
531AZ. Repayments of, and recovery of unpaid, income levy.
In force
531AAA. Application of provisions relating to income tax.
In force
531AAB. Regulations.
In force
531AAC. Care and management.
In force
531AAD. Excess bank remuneration charge.
In force
531AAE. Property relief surcharge.
In force
531AAF. Delegation of functions and discharge of functions by electronic means.
Part 18E Defective Concrete Products Levy (ss. 531AAG-531AAQ)
In force
531AAG. Interpretation (Part 18E).
In force
531AAH. Charging of defective concrete products levy
In force
531AAI. Amount of defective concrete products levy
In force
531AAJ. Obligation to register
In force
531AAJA. First supply of ready to pour concrete to specified person.
In force
531AAJB. Repayment of defective concrete products levy.
In force
531AAK. Returns and payments by chargeable persons.
In force
531AAL. Assessments, enquiries and appeals
In force
531AAM. Interest on overdue defective concrete products levy.
In force
531AAN. Obligation to keep certain records.
In force
531AAO. Care and management of defective concrete products levy
In force
531AAP. Valuation procedures
In force
531AAQ. Application of Part 18E