For those employed as PAYE taxpayers, employers will collect the income levy by deduction at the time of making payments of emoluments. The levy will also apply to any benefit in kind that an employee receives. The self-employed will be required to make their contribution at the same time as they pay their preliminary tax. All levies collected will be paid directly by the Revenue Commissioners into the Exchequer. This provision is expected to yield an amount in the order of €850 million during the calendar year of 2009 and €1,180 million in a full year.

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