(1) THAT Part 18A of the Taxes Consolidation Act 1997 (No. 39 of 1997) be amended -

(a) in subsection (1) of section 531A by substituting the following for the definition of "aggregate income" –

"'aggregate income', in relation to an individual and a year of assessment, means the aggregate of the individual's relevant emoluments in the year of assessment and relevant income for the year of assessment;",

(b) in section 531B –

(i) in paragraph (b) of the Table to subsection (1) –

(I) by substituting the following for all of the words from "The income described in this paragraph" to "in accordance with the Income Tax Acts and –":

"The income described in this paragraph, to be known as 'relevant income', is income, without regard to any amount deductible from or deductible in computing total income, from all sources as estimated in accordance with the Income Tax Acts, other than relevant emoluments, social welfare payments and similar type payments and excluded emoluments, and –",

(II) in subparagraph (iii) by deleting "and",

(III) in subparagraph (iv) by substituting "such payment," for "such payment.", and

(IV) by inserting the following after subparagraph (iv) –

"(v) disregarding expenses, in respect of which an employee may be entitled to relief from income tax, which fall within Regulation 10(3) of the PAYE Regulations,

(vi) having regard to any relief arising under subsection (5)(a) of section 201, and paragraphs 6 and 8 of Schedule 3 in respect of payments chargeable to tax under section 123,

and

(vii) excluding relevant emoluments of an individual who is resident in a territory with which arrangements have been made under section 826(1)(a)(i) in relation to affording relief from double taxation, where those emoluments are the subject of a notification issued under section 984(1).",

(ii) by substituting the following for paragraph (a) of subsection (2) –

"(a) subject to subsection (3), proves to the satisfaction of the Revenue Commissioners that his or her aggregate income in relation to a year of assessment does not exceed €15,028,",

and

(iii) by inserting the following after subsection (2):

"(3) For the purposes of determining an individual's aggregate income for the purposes of subsection (2)(a), any payment of relevant emoluments from which income levy was not deducted by an employer, made in the period from 1 January 2009 to 30 April 2009, to which the appropriate portion of €18,304 was applied in that period, shall be disregarded.",

(c) by substituting the following for section 531C –

"Rate of charge.

531C. (1) For the year of assessment 2009, an individual shall be charged to income levy on the aggregate of his or her relevant income for the year of assessment and relevant emoluments in the year of assessment at the rates specified in the Table to this subsection, notwithstanding that the relevant emoluments are in whole or in part for some year of assessment other than that year of assessment during which the payment is made.

(2) For the year of assessment 2010, and subsequent years of assessment, an individual shall be charged to income levy on the aggregate of his or her relevant income for the year of assessment and relevant emoluments in the year of assessment at the rates specified in the Table to this subsection, notwithstanding that the relevant emoluments are in whole or in part for some year of assessment other than that year of assessment during which the payment is made.

.",

and

(d) in section 531D by substituting the following for subsection (2) –

"(2)(a) As respects any payment of relevant emoluments made to or on behalf of an employee in the period beginning on 1 January 2009 and ending on 30 April 2009, income levy shall be deducted from such emoluments by the employer at any or all of the following rates —

(i) 1 per cent where the amount of the relevant emoluments does not exceed €1,925, in the case where the period in respect of which the payment is being made is a week, or a corresponding amount, where the period is greater or less than a week,

(ii) 2 per cent on the amount of the excess where the amount of relevant emoluments exceeds €1,925, but does not exceed €4,810, in the case where the period in respect of which the payment is being made is a week, or a corresponding amount, where the period is greater or less than a week,

(iii) 3 per cent on the amount of the excess where the amount of relevant emoluments exceeds €4,810, in the case where the period in respect of which the payment is being made is a week, or a corresponding amount, where the period is greater or less than a week,

and notwithstanding that the relevant emoluments are in whole or in part for some year of assessment other than that during which the payment is made.

(b) As respects any payment of relevant emoluments made to or on behalf of an employee on or after 1 May 2009, income levy shall be deducted from such emoluments by the employer at any or all of the following rates —

(i) 2 per cent where the amount of the relevant emoluments does not exceed €1,443, in the case where the period in respect of which the payment is being made is a week, or a corresponding amount, where the period is greater or less than a week,

(ii) 4 per cent on the amount of the excess where the amount of relevant emoluments exceeds €1,443, but does not exceed €3,365, in the case where the period in respect of which the payment is being made is a week, or a corresponding amount, where the period is greater or less than a week,

(iii) 6 per cent on the amount of the excess where the amount of relevant emoluments exceeds €3,365, in the case where the period in respect of which the payment is being made is a week, or a corresponding amount, where the period is greater or less than a week,

and notwithstanding that the relevant emoluments are in whole or in part for some year of assessment other than that during which the payment is made.".

(3) IT is hereby declared that it is expedient in the public interest that this Resolution shall have statutory effect under the provisions of the Provisional Collection of Taxes Act 1927 (No. 7 of 1927).