Taxes Consolidation Act 1997 section 531AJ

Application of provisions relating to income tax

Section 531AJ applies the income tax penalty and interest provisions to the domicile levy.

• The penalty provisions in Chapter 1 of Part 47 apply to the domicile levy as they apply to income tax.
• The interest provisions in section 1080 for unpaid or late tax also apply to the domicile levy.
• Failure to pay the levy, or failure to pay it on time, can result in enforced collection through the normal Revenue procedures or by way of attachment.
• Interest is charged on outstanding domicile levy at the rate of 0.0219% per day or part of a day.