S.I. No. 52/1983 - Youth Employment Levy (Amendment) Regulations, 1983.

S.I. No. 52 of 1983.

YOUTH EMPLOYMENT LEVY (AMENDMENT) REGULATIONS, 1983.

I, LIAM KAVANAGH, T.D., Minister for Labour, in exercise of the powers conferred on me by sections 1 and 20 of the Youth Employment Agency Act, 1981 (No. 32 of 1981), and, in so far as the Regulations following are made other than under subsection (2) (b) of the said section 20, with the sanction of the Minister for Finance and, in so far as the Regulations following are made under the said subsection (2) (b), with the sanction of the Minister for Health, hereby make the following Regulations:

1. These Regulations may be cited as the Youth Employment Levy (Amendment) Regulations, 1983.

2. The Youth Employment Levy Regulations, 1982 ( S.I. No. 84 of 1982 ), are hereby amended—

( a ) by the substitution of the following Regulation for Regulation 6:

"6. For the purposes of the Act, "reckonable income" means, in relation to an individual, for a contribution year, the aggregate of the individual's income from all sources, other than—

( a ) non-pecuniary income, and

( b ) payments under the Social Welfare Acts, 1981 and 1982,

for the contribution year, as estimated in accordance with the provisions of the Income Tax Acts, but without regard to Chapter I (inserted by the Finance Act, 1980 (No. 14 of 1980)) of Part IX of the Income Tax Act, 1967 , or section 20B (inserted by the Finance Act, 1981 (No. 16 of 1981)) of the Finance Act, 1974 (No. 27 of 1974), after deducting from the income so much of any deduction allowed by virtue of Chapter II of Part I of the Finance Act, 1972 (No. 19 of 1972), as is to be deducted from or set off against that income in charging it to income tax."

( b ) by the substitution of the following paragraphs for paragraphs (1) and (2) of Regulation 16:

"(1) Levy payable in respect of the contribution year ending on the 5th day of April, 1983, or the contribution year ending on the 5th day of April, 1984, in respect of reckonable income consisting of the profits or gains from farming by an individual other than an excepted farmer shall be paid to the health board in whose functional area the farm land from which the profits or gains arise is situated.

(2) Levy payable in respect of reckonable income other than emoluments (other than levy payable in respect of reckonable income consisting of the profits or gains from farming by an individual other than an excepted farmer) shall be paid to the Collector.", and

( c ) by the substitution of the following Regulation for Regulation 19:

"19. For the purpose of determining the amount of levy payable by an individual in accordance with Regulation 16 (1) of these Regulations, a health board may by notice require the individual to make a declaration in the form required by the health board concerning the reckonable income, in so far as it consists of the profits or gains from farming, of the individual during a contribution year, being either the contribution year ending on the 5th day of April, 1983, or the contribution year ending on the 5th day of April, 1984, and the individual shall make the declaration within such time (not being less than 30 days) as may be specified in the notice."

GIVEN under my Official Seal, this 28th day of February, 1983.

LIAM KAVANAGH,

Minister for Labour.

The Minister for Finance hereby sanctions the above Regulations.

Dated this 28th day of February, 1983.

ALAN M. DUKES,

Minister for Finance.

The Minister for Health hereby sanctions the above Regulations.

Dated this 28th day of February, 1983.

BARRY DESMOND,

Minister for Health.

EXPLANATORY NOTE.

The central purpose of these Regulations is to amend the Youth Employment Levy Regulations, 1982 ( S.I. No. 84 of 1982 ) in order to:

( a ) provide for a fresh definition of "reckonable income" for the purposes of the Youth Employment Agency Act, 1981 (No. 32 of 1981), and

( b ) extend by one year — i.e., until 5 April, 1984 — the period during which the health boards have statutory responsibility for collection of the Youth Employment Levy from farmers.