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Chapter 1 Deduction by employers and pension providers (ss. 64-82) |
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64. Interpretation (Chapter 1). |
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65. Direction to employer to deduct local property tax. |
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66. Circumstances in which local property tax to be deducted. |
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67. Notification to liable person that direction given to employer. |
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68. Deduction by employer in subsequent periods. |
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69. Amount of local property tax to be deducted. |
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70. Revised direction to employer. |
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71. Withdrawal of direction on request from liable person. |
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72. Deduction by employer. |
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73. Cessation of employment. |
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74. Payment of local property tax deducted by employer. |
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75. Failure by employer to remit local property tax. |
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76. Under-deduction of local property tax by employer. |
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77. Over-deduction of local property tax by employer. |
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78. Deduction from net emoluments of certain company directors. |
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78A. Notification by employer. |
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79. Return by employer at end of year. |
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80. End of year statement of deductions to be given to a liable person. |
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81. Employer to keep records. |
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82. Employer treated as if net emoluments paid to a liable person. |
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Chapter 2 Deduction by Minister for Social Protection (ss. 83-100) |
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83. Interpretation (Chapter 2). |
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84. Direction to Minister to deduct local property tax. |
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85. Circumstances in which direction to deduct local property tax may be given. |
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86. Election for specified method of payment. |
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87. Notification to liable person that direction given to Minister. |
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88. Deduction by Minister in subsequent periods. |
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89. Withdrawal of direction on request from liable person. |
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90. Amount of local property tax to be deducted. |
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91. Revised direction to Minister. |
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92. Deduction by Minister. |
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93. Remittance of local property tax deducted by the Minister to the Revenue Commissioners. |
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94. Information to be provided to the Revenue Commissioners. |
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95. Cessation of scheme payments. |
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96. Under-deduction of local property tax by Minister. |
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97. Over-deduction of local property tax by Minister. |
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98. Statement of deductions. |
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99. Minister to keep records. |
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100. Minister treated as if net scheme payments paid to a liable person. |
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Chapter 3 Deduction by Minister for Agriculture, Food and the Marine (ss. 101-117) |
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101. Interpretation (Chapter 3). |
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102. Direction to Minister to deduct local property tax. |
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103. Circumstances in which direction to deduct local property tax may be given. |
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104. Election for specified method of payment. |
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105. Notification to liable person that direction given to Minister. |
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106. Deduction by Minister in subsequent periods. |
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107. Withdrawal of direction on request from liable person. |
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108. Amount of local property tax to be deducted. |
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109. Revised direction to Minister. |
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110. Deduction by Minister. |
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111. Remittance of local property tax deducted by the Minister to the Revenue Commissioners. |
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112. Information to be provided to the Revenue Commissioners. |
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113. Under-deduction of local property tax by Minister. |
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114. Over-deduction of local property tax by Minister. |
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115. Statement of deductions. |
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116. Minister to keep records. |
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117. Minister treated as if net scheme payments paid to a liable person. |
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Chapter 4 Deductions from State payments (s. 118) |
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118. Deduction of local property tax from State payments. |
