Termination Payment by Non-resident Employer
02/02/1996
Query
Whether an individual employed in the State by a non-resident employer (PAYE not operating) is entitled to the exemptions and reliefs in S201 TCA 1997.
Decision
The individual is entitled to the exemptions and reliefs as the charge under S123 TCA 1997 depends on holding an office or employment. The basis of assessment of the emoluments is not the issue.
Income Tax
Section 201, Taxes Consolidation Act, 1997
Origin: RLS Division
File ref:IT 96 1514