Taxes Consolidation Act 1997 section 531G

Estimation of income levy due for income tax months and for year

Section 531G applied the PAYE estimation machinery in sections 989, 990 and 990A to income levy, so that Revenue could raise estimates of income levy due from employers in the same way as for income tax under PAYE.

In summary:

• Section 531G operated for the years 2009 and 2010 only.
• It applied the section 989 monthly estimation procedure to income levy.
• It applied the section 990 annual estimation procedure to income levy.
• It applied the section 990A electronic estimation procedure to income levy.