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Income Tax (Employments) Regulations 2018 [S.I. No. 345 of 2018]Introductory TextRegulation 1 Citation and commencementRegulation 2 InterpretationRegulation 3 Service by post or electronic meansRegulation 4 Determination of appropriate tax credits and standard rate cut-off pointRegulation 5 Objection and appeal against amount of tax credits and standard rate cut-off pointRegulation 6 Revenue payroll notification to employerRegulation 7 Amendment of amount of tax credits and standard rate cut-off pointRegulation 8 Notice to employer of amended amount of tax credits and standard rate cut-off pointRegulation 9 General provision for deductions and repaymentsRegulation 10 Notification of payment of emolumentsRegulation 10A Notification of provision of reportable benefitsRegulation 11 Calculation and making of deduction or repaymentRegulation 12 Deduction of tax in respect of notional paymentsRegulation 13 Tax borne by employer in respect of notional paymentsRegulation 14 Deduction of tax in respect of certain notional paymentsRegulation 15 Deduction in special casesRegulation 16 Arrears of payRegulation 17 Employer obligations when an employee commences or ceases employmentRegulation 18 Death of employeeRegulation 19 Emergency basis of deductionRegulation 20 Aggregation of emoluments in non-cumulative casesRegulation 21 Tax-free emolumentsRegulation 22 Repayment during sickness and unemploymentRegulation 22A Certain repayment before end of the yearRegulation 23 Inspection of employer's recordsRegulation 24 Death of employerRegulation 25 Succession to a business, etcRegulation 26 Assessment of emolumentsRegulation 27 Return of certain emoluments by employerRegulation 28 Notification of liabilityRegulation 29 Recovery of underpaymentsRegulation 30 Recovery of tax from employeeRegulation 31 Deduction or repayment by reference to superannuation contributionRegulation 32 RevocationExplanatory NoteGiven under
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AI Summary of Regulation 14 Deduction of tax in respect of certain notional payments

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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 1 January 2019 - onwards
Version 2 of 2

Regulation 14 Deduction of tax in respect of certain notional payments

(1) This Regulation applies to emoluments being -

(a) the benefit of the private use of a car which is chargeable to tax by virtue of section 121 of the Act,

(b) the benefit of the private use of a van which is chargeable to tax by virtue of section 121A of the Act,

(c) the benefit arising from a preferential loan which is treated as a perquisite for the purposes of section 112 by virtue of section 122 of the Act, or

(d) a benefit arising from an asset which belongs to the employer and the valuation of which is determined in accordance with subsection (3) of section 119 of the Act.

(2) Where, a notional payment for a year is in respect of an emolument to which paragraph (1) applies -

(a) the amount of the notional payment for the year in relation to the emolument shall be apportioned over the period (referred to in subparagraph (b) as the "period of benefit") for which the benefit is available in that year, and

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