Taxes Consolidation Act 1997 section 531NA

Cessation of charge to income levy

Section 531NA brought the income levy to an end with effect from the year of assessment 2011, subject only to the continued power to recover unpaid amounts.

• Income levy ceased to be charged for 2011 and all subsequent years of assessment.
• The cessation applied across the board to all categories of income previously within the levy.
• The ending of the levy was made subject to section 531AY, which preserved Revenue's power to recover amounts left unpaid.
• The income levy was effectively replaced from 2011 by the universal social charge.