Michael D'Arcy (Wexford, Fine Gael) | Oireachtas source

I move amendment No. 14:

In page 19, after line 4, to insert the following:“Notification by employer

32.The Act of 2012 is amended by the insertion of the following section after section 78:

“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.”.”.