Taxes Consolidation Act 1997 Schedule 3, paragraph 3

Income tax - meaning

Schedule 3, paragraph 3 clarifies that references to income tax chargeable on a person include tax arising either by direct assessment or by deduction at source.

• This is an interpretation provision applying throughout Schedule 3.
• Where the Schedule refers to the amount of income tax to which a person is chargeable, this covers tax collected by any method.
• Tax may be chargeable by way of assessment, meaning a formal assessment issued by Revenue or included in a self-assessment return.
• Tax may also be chargeable by way of deduction, such as PAYE deducted from employment income or withholding tax deducted at source from other payments.