Taxes Consolidation Act 1997 section 531E

Record keeping

Section 531E set out the record-keeping obligations imposed on employers in relation to the operation of the income levy, which applied from 1 January 2009 until it was replaced by the universal social charge with effect from 1 January 2011.

• Employers had to record a breakdown of payments to which the income levy applied and the amount of levy deducted from each payment.
• The total amount of levy deducted by the employer in the year had to be recorded.
• The dates of commencement and cessation of each employee had to be recorded.
• Records had to be kept in a form approved by the Revenue Commissioners and retained for six years after the end of the year of assessment.