Taxes Consolidation Act 1997 section 531AZ

Repayments of, and recovery of unpaid, income levy

Section 531AZ provides for the recovery of unpaid income levy through the universal social charge (USC) collection mechanisms and allows repayments of income levy to be made out of USC.

• Where income levy for 2009 or 2010 remains unpaid in respect of an employee and is not otherwise recovered, the collection provisions of section 531AY may be used to recover the outstanding amount.
• The recovery mechanisms available are the making of notional emoluments (and their apportionment) and the adjustment of tax credits and the standard rate cut-off point.
• These provisions apply to the recovery of unpaid income levy in the same way as they apply to the recovery of unpaid USC.
• Repayments of income levy paid for 2009 or 2010 may be made out of USC, to the extent that insufficient income levy has been paid in 2011 or a later year from which the repayment could otherwise be made.