S.I. No. 69/1989:

EMPLOYMENT AND TRAINING LEVY (AMENDMENT) REGULATIONS, 1989.

EMPLOYMENT AND TRAINING LEVY (AMENDMENT) REGULATIONS, 1989.

I, BERTIE AHERN, Minister for Labour, in exercise of the powers conferred on me be sections 20 and 27 of the Youth Employment Agency Act, 1981 (No. 32 of 1981), and, in so far as the regulations 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 they are made under subsection (1) of the said section 20, with the sanction of the Minister for Health, hereby make the following regulations:

1. These Regulations may be cited as the Employment and Training Levy (Amendment) Regulations, 1989, and shall come into operation on 6th day of April, 1989.

2. The Youth Employment Levy Regulations, 1982 ( S.I. No. 84 of 1982 ), are hereby amended by the substitution of the following Regulation for Regulation 15:

"15. The time within which levy due in respect of reckonable emoluments shall be paid to the Collector by an employer shall be--

( a ) nine days from the end of the income tax month, or

( b ) unless the employer objects, nine days from the end of such longer period (if any) not exceeding one year as the Collector may authorise in writing,

during which payment of the reckonable emoluments to which the levy relates was made."

GIVEN under my Official Seal this 5th day of April, 1989.

BERTIE AHERN,

Minister for Labour.

The Minister for Finance hereby sanctions the foregoing Regulations in so far as they are made other than under subsection (2) (b) of section 20 of the Youth Employment Agency Act, 1981 .

GIVEN under the Official Seal of the Minister for Finance, this 5th day of

April, 1989.

ALBERT REYNOLDS,

Minister for Finance.

The Minister for Health hereby sanctions the foregoing Regulations in so far as they are made under subsection (1) of the said section 20.

GIVEN under the Official Seal of the Minister for Health, this 5th day

of April, 1989.

RORY O'HANLON,

Minister for Health.

EXPLANATORY NOTE.

These Regulations amend Regulation 15 of the Youth Employment Levy Regulations, 1982 ( S.I. No. 84 of 1982 ). They permit the Collector General to give written authorisation to employers to remit the levy due on reckonable emoluments at longer intervals (not exceeding a year) than the normal monthly remittance basis.