Income Tax Act (Cap. 123), article 90A

90A. (1) With effect from the 1st day of January 1996, where an individual is receiving full-time instruction at a universit y, college or other similar educational institution or was serving an apprenticeship with a view to qualifying in a trade or calling, or where an individual has income in his own right falling under article 4(1)( b) or ( d), and has during the year immediately preceding the year of assessment o ther income from such part-ti me work as may be prescribed, he shall subject to the other provis ions of this article pay tax at the r ate of 15 cents (0.15) on every euro of such other income, and he shall not be required to declare any such other income, in any r eturn made pursuant to the Income Tax Act s: Provided that where the othe r income derived from part- time work is income as is described in article 4(1)( a) and ( b), the provisions of this article shall apply with respect to that oth er income only up to such limit as may be prescribed. (2) Notwithstanding the provisions of sub-article (1), an individual may declare all his income from part-time work toget her with the rest of his income in his return made in accordance wi th the Income Tax Acts, and he will be charged tax on all his inco me in accordance with the provisions of paragraph ( a) or ( b) (as the case may be) of article 56(1), and in any such case any tax pai d on such other income in accordance with this article shall be avai lable as a credit against the individual’s tax liability and where an y tax so paid is in excess of such li ability, it shall be refunded. (3) Notwithstanding the provi sions of sub-article (1) an *Applicable from year of assessment 2021. 208 CAP. 123.] INCOME TAX individual, whose projected tot al income for a calendar year, including income derived from part-time work, is not expected t o exceed such sum over which he wo uld become liable to tax, may, if the income from part-time work falls under the description in article 4(1)( b), at any time of the year by notice in writing on the prescribed form, direct the employer with whom he is performing part-time work not to deduct tax on his income from part-time work. (4) For the purposes of sub-article (3) hereof where an individual’s annual wages or salary from his full time employme nt exceed such amount over which he would become liable to tax, or where in the previous year his total income rendered him liable to tax, his projected total incom e for the relevant year will be expected to exceed such sum over w hich he would become liable t o tax. (5) Where the total income of an individual who has given notice as is provided in sub-ar ticle (3), during the year in wh ich the said notice has been given reach es such sum as would render suc h individual liable to tax, such individual shall inform the Commissioner accordingly on the prescribed form and if he elect s to pay tax on his other income derived from part-time work in accordance with the provisions of sub-article (1) he shall dire ct his employer to deduct tax at the rate of 15 cents (0.15) in the eu ro, and furthermore, where he elects to pay tax on his other income der ived from part-time work in accordance with the provisions of sub- article (1) he shall either - (a) direct his employer to make such further deductions from his income so that th e tax due in accordance with sub-article (1) on all income deriving from part-time work as aforesaid is so de ducted by the 31st December of that year; or (b) pay such tax due, to the Commissioner by not later than such date following the relevant year as may be prescribed. (6) Where an employer who in acco rdance with this article is to deduct tax at 15 cents (0.15) in the euro fails for any reason to deduct such tax, it shall be the duty of the individual from wh ose income such deduction is to be made, to inform the Commissioner accordingly and to make payment of the tax due directly to the Commissioner: Cap. 372. Provided that the employer shall still remain liable for any liability under article 23(4) of the Income Tax Management Act . Cap. 372. (7) ( a) Where the income from part-t ime work is income falling under article 4(1)( b), the person paying the income shall, at the time of payment, unless otherwis e directed in accordance with s ub- article (3) and in accordance with the provisions of article 23 of the Income Tax Management Act , deduct tax at the rate of 15 cents (0.15) in the euro, and any tax so deducted shall be remitted t o the Commissioner accordingly. INCOME TAX [CAP. 123. 209 Cap. 372. (b) Where the income from part- time work is income falling under article 4(1)( a), the individual shall pay to the Commissioner an amount equivalent to 15 cents (0.15) for every euro of the income from part-time work in su ch manner as may be prescribed in accordance with the provisions of article 42 of the Income Tax Management Act , where applicable. Cap.372. (8) Where an individual who is to pay tax on part-time work at the rate of 15 cents (0.15) in the euro as provided in sub-arti cle (1), fails to pay such tax on all his income from part-time work sub ject to such tax by such date following the relevant year as may be prescribed and such individual receives a notice in writing in terms of article 13(7) of the Income Tax Management Act , all the income from part-time work shall be adde d with the rest of the individ ual’s income and tax shall be assessa ble thereon in accordance with t he provisions of article 56. (9) In the case of a married couple where the spouses are living together, other than spouses in respect of whom an election for a separate return for the purposes of article 49A is effective, t he provisions of this article shall apply to either or each of the spouses where at least one of the spouses is receiving full-time instru ction or is serving an apprenticeship or has income in his or her own right as described in sub-article (1) and either or each of the spouses has other income from par t-time work as therein describ ed. (10) Where an individual declares that income is derived from part-time work and the Commissioner has reason to believe that such income was derived from an activity which is not on a part - time basis, or is the individual’s normal activity or is ancill ary thereto, the Commissioner shall consider such income as not qualifying to be subject to tax under sub-article (1) and shall assess it as if the foregoing provisions of this article did not apply thereto, and any tax remitted in respect o f such income shall be availab le as a credit against the individual’s tax liability for the relevan t year of assessment and where any tax so remitted is in excess of such liability it shall be refunded. *(11) With effect from the year of assessment 2023, the rate of t ax on income from part-time work to which this article applies sha ll be ten cents (€0.10) on every euro (€1) and the provisions of this article shall apply as if all the references therein to the rate of fif teen cents (€0.15) on every euro (€1) were references to a rate of ten cen ts (€0.10) on every euro (€1). Tax on overtime. Added by: VIII.2020.23.