SCSB : average emoluments for last 3 years
10/01/1994
Query
Calculation of SCSB where the employee has less than 3 years paid service in the immediate period, prior to the "relevant date". Employee may have been on career break, etc.
Decision
To obtain the average under SCSB rules, one has to look at the emoluments of the employment for "the last 3 years of his service". The service in question is the service in the employment in respect of which the termination payment is being made. Where gaps in the service exist, it will be necessary to go back further than 36 months to determine the emoluments for the last 3 years of service.
Income Tax
Schedule 3, Taxes Consolidation Act, 1997
Origin: RLS Division
File ref:IT 94 1612