Finance (Local Property Tax) Act 2012
F114[Notification by employer
78A. On or before the making of a payment by an employer of any emoluments to a liable person in respect of whom the employer was given a direction under section 65, the employer shall notify the Revenue Commissioners of—
(a) the name and personal public service number of the liable person,
(b) the date of payment of the emoluments, and
(c) the total amount of local property tax deductible from the emoluments.]
Annotations
Amendments:
F114
Inserted (3.12.2018) by Home Building Finance Ireland Act 2018 (28/2018), s. 33, commenced on enactment, to apply from 1.01.2019 in respect of emoluments paid on or after that date as provided by s. 39.
Editorial Notes:
E29
The section heading is taken from the amending section in the absence of one included in the amendment.