Dáil Éireann Debate, Wednesday - 24 March 2021
2019. Deputy Brendan Griffin asked the Minister for Agriculture, Food and the Marine if an off-farm income pay for income tax figure can be accepted as the gross income for a national reserve application (details supplied); and if he will make a statement on the matter. [15380/21]
View answerIn order to demonstrate the level of off-farm income earned in Ireland for consideration for eligibility under the National Reserve, an applicant must submit supporting documentation as provided by the Office of the Revenue Commissioners.
Since the 2019 tax year, for applicants who are taxed under the PAYE system, the P60 and P21 documents have been replaced by an Employment Detail Summary and a Statement of Liability for the Tax Year respectively. In determining the off-farm income of the applicant, the complete tax year will be considered and the applicant must provide supporting documentation to cover the 52 week period of the tax year.
For applicants who operate under self-assessment for income tax purposes, the Form 11 for the relevant year should be submitted. It may be necessary to request additional documentation from applicants in certain cases.
With regard to the details as set out on the Revenue Commissioners Employment Detail Summary document, the figure under the description ‘Pay for Income Tax’ is used to determine off-farm income. Where the number of weeks of employment as set out on the Employment Detail Summary is less than 52, further documentation such as a Statement of Liability for the tax year in question will be sought.
