Taxes Consolidation Act 1997 section 923

Function of certain assessors

Section 923 set out the functions and obligations of persons appointed as assessors under sections 854 and 855. This section was deleted by Finance Act 2012 section 129(2).

• Assessors appointed under sections 854 or 855 were entitled to receive, free of charge, true accounts of all salaries, wages, pensions and other Schedule E emoluments from any officer or agent in the relevant department or office, together with all related documents.
• Assessors were required to assess all employees and pension holders based on the annual amounts shown in the documents held by their respective departments.
• Each assessment had to include the names of the employees or pension holders, the full annual emoluments or pensions, and the tax payable in each case.
• An assessor who failed to meet his or her obligations was liable to a penalty of between €25 and €125.