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Uimhir 41 de 2000
AN tACHT UM CHISTE NÁISIÚNTA OILIÚNA, 2000
[An tiontú oifigiúil]
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Achtacháin a Aisghairtear
Na hAchtanna dá dTagraítear | |
An tAcht Oiliúna Tionscail (Tobhach Printíseachta), 1994 | 1994, Uimh. 3 |
Petty Sessions (Ireland) Act, 1851 | 14 & 15 Vict., c. 93 |
An tAcht Leasa Shóisialaigh (Comhdhlúthú), 1993 | 1993, Uimh. 27 |
An tAcht Comhdhlúite Cánacha, 1997 | 1997, Uimh. 39 |
Uimhir 41 de 2000
AN tACHT UM CHISTE NÁISIÚNTA OILIÚNA, 2000
[An tiontú oifigiúil]
Léiriú.
1.—(1) San Acht seo—
ciallaíonn “Acht 1993” an tAcht Leasa Shóisialaigh (Comhdhlúthú), 1993;
ciallaíonn “Ard-Bhailitheoir” an tArd-Bhailitheoir a cheapfar faoi alt 851 den Acht Comhdhlúite Cánacha, 1997;
ciallaíonn “bliain ranníoca” bliain mheasúnachta de réir bhrí na nAchtanna Cánach Ioncaim;
ciallaíonn “ranníocóir fostaithe” ranníocóir fostaithe, de réir bhrí Acht 1993, seachas duine a bhfuil feidhm—
(a) ag mír 12 de Chuid I den Chéad Sceideal a ghabhann leis an Acht sin, nó
(b) ag airteagal 81(1), 82(1), 83(1), 86(1) nó 88(1) de na Rialacháin Leasa Shóisialaigh (Ranníocaí Comhdhlúite agus Inárachaitheacht), 1996 (I.R. Uimh. 312 de 1996),
maidir leis nó léi;
tá le “ranníoc fostaíochta” an bhrí chéanna atá leis in Acht 1993;
tá le “Ciste” an bhrí a shanntar dó le halt 2;
tá le “tobhach” an bhrí a shanntar dó le halt 3;
ciallaíonn “Aire” an tAire Fiontar, Trádála agus Fostaíochta;
tá le “tuilleamh ináirithe” an bhrí a shanntar dó leis na Rialacháin Leasa Shóisialaigh (Ranníocaí Comhdhlúite agus Inárachaitheacht), 1996 (I.R. Uimh. 312 de 1996);
tá le “Ciste Árachais Shóisialaigh” an bhrí chéanna atá leis in Acht 1993;
tá le “ranníocóir speisialta” an bhrí a shanntar dó leis na Rialacháin Leasa Shóisialaigh (Ranníocaí Comhdhlúite agus Inárachaitheacht), 1996 (I.R. Uimh. 312 de 1996).
(2) San Acht seo—
(a) aon tagairt d'alt, is tagairt í d'alt den Acht seo mura gcuirtear in iúl gur tagairt d'achtachán éigin eile atá beartaithe, agus
(b) aon tagairt do mhír nó d'fhomhír, is tagairt í don mhír nó don fhomhír den fhoráil ina bhfuil an tagairt, mura gcuirtear in iúl gur tagairt d'fhoráil éigin eile atá beartaithe, agus
(c) déanfar tagairt d'aon achtachán a fhorléiriú mar thagairt don achtachán sin arna leasú, arna oiriúnú nó arna leathnú le haon achtachán dá éis sin nó faoi aon achtachán dá éis sin.
Ciste Náisiúnta Oiliúna.
2.—(1) Beidh arna bhunú, ar thosach feidhme an ailt seo, ciste ar a dtabharfar an Ciste Náisiúnta Oiliúna agus dá ngairtear an “Ciste” san Acht seo.
(2) Is é a bheidh sa Chiste ná cuntas reatha agus cuntas infheistíochta.
(3) Déanfaidh an tAire cuntas reatha an Chiste a bhainistiú agus a rialú.
(4) Déanfaidh an tAire Airgeadais cuntas infheistíochta an Chiste a bhainistiú agus a rialú.
(5) Ach amháin mar a bhforáiltear a mhalairt go sonrach—
(a) déanfar suimeanna is iníoctha isteach sa Chiste a íoc isteach i gcuntas reatha an Chiste, agus
(b) déanfar suimeanna is iníoctha amach as an gCiste a íoc amach as an gcuntas sin.
(6) Déanfar airgead a bheidh chun creidiúna do chuntas reatha an Chiste, agus nach mbeidh ag teastáil chun an caiteachas reatha a íoc, a aistriú go dtí cuntas infheistíochta an Chiste.
(7) Aon uair nach leor an t-airgead a bheidh chun creidiúna do chuntas reatha an Chiste chun dliteanais an chuntais sin a íoc, aistreofar go dtí an cuntas sin ó chuntas infheistíochta an Chiste cibé suimeanna is gá chun na dliteanais sin a ghlanadh.
(8) Faoi réir fho-alt (7), infheisteoidh an tAire Airgeadais airgead a bheidh chun creidiúna do chuntas infheistíochta an Chiste agus íocfar ioncam ó aon infheistíocht den sórt sin isteach sa chuntas sin.
(9) Féadfaidh infheistíocht den sórt sin a bheith sna foirmeacha seo a leanas—
(a) airgead sa chuntas infheistíochta a úsáid chun aon chearta nó leasanna, cibé acu díreach nó neamhdhíreach, in aon urrúis, seachas scaireanna, a fháil, a shealbhú nó a dhiúscairt, nó
(b) airgead den sórt sin a chur i gcuntais taisce in aon fhoras airgeadais nó a infheistiú i dtáirgí airgeadais gearrthéarma, amhail deimhnithe taisce nó páipéar tráchtála, arna n-eisiúint ag aon duine,
in airgeadra an Stáit laistigh den Stát nó lasmuigh de.
(10) Gan dochar d'fho-alt (11), féadfar idirbhearta de ghnáthchineál baincéireachta a dhéanamh maidir le haon infheistíochtaí arna ndéanamh faoi fho-alt (9).
(11) Aon urrúis a gheofar de bhun airgead i gcuntas infheistíochta an Chiste a úsáid faoi fho-alt (9), féadfaidh siad, chun bainistíocht níos fearr a dhéanamh ar an gCiste, a bheith ina n-ábhar d'iasachtaí faoi shocruithe iasachta stoic arna ndéanamh le daoine eile ag an Aire Airgeadais nó thar ceann an Aire Airgeadais.
(12) Más rud é, in aon bhliain airgeadais, gur lú an méid atá chun creidiúna don Chiste ná an méid a bheartaítear a íoc amach as an gCiste sa bhliain airgeadais sin, féadfar méideanna a íoc isteach sa Chiste as airgead a sholáthróidh an tOireachtas ar méideanna iad is leor chun an t-easnamh a shlánú.
(13) Aon suim is iníoctha isteach sa Chiste faoi fho-alt (12), íocfar í i cibé slí agus ag cibé tráthanna a chinnfidh an tAire Airgeadais.
(14) Déanfar cuntais an Chiste a ullmhú ar bhonn bliantúil i cibé foirm agus i cibé slí a ordóidh an tAire Airgeadais, agus déanfaidh an tArd-Reachtaire Cuntas agus Ciste gach cuntas den sórt sin a scrúdú agus a dheimhniú agus déanfaidh an tAire cóip de gach cuntas den sórt sin, mar aon le tuarascáil an Ard-Reachtaire Cuntas agus Ciste ar an gcéanna, a leagan faoi bhráid gach Tí den Oireachtas.
Tobhach.
3.—Faoi réir agus de réir fhorálacha an Achta seo, déantar, de bhua an ailt seo, tobhach (ar a dtabharfar “Tobhach an Chiste Náisiúnta Oiliúna” agus dá ngairtear an “tobhach” san Acht seo) a fhorchur ar gach fostóir i leith gach ranníocóra fhostaithe atá fostaithe ag an bhfostóir le linn aon tréimhse sa bhliain ranníoca agus beidh an tobhach sin iníoctha i leith gach bliana ranníoca ag gach fostóir den sórt sin.
Ráta tobhaigh agus forálacha forlíontacha.
4.—(1) Más rud é, i mbliain ranníoca, go ndéanfar íocaíocht le haon ranníocóir fostaithe nó chun sochair d'aon ranníocóir fostaithe i leith thuilleamh ináirithe an ranníocóra fhostaithe sin, beidh tobhach iníoctha de réir ráta 0.7 faoin gcéad de mhéid an tuillimh ináirithe sin atá cuimsithe san íocaíocht sin.
(2) Ní fhorléireofar aon ní i bhfo-alt (1) nó in aon fhoráil eile den Acht seo mar ní a cheanglaíonn tobhach a íoc i ndáil le híocaíocht den chineál dá dtagraítear i bhfo-alt (1) ar íocaíocht í a dhéantar roimh thosach feidhme an Achta seo.
(3) Ní dhéanfaidh fostóir aon suim i leith tobhaigh a íocadh nó is iníoctha faoin Acht seo a asbhaint as tuilleamh ináirithe ranníocóra fhostaithe nó a ghnóthú ón ranníocóir sin.
(4) Dá mba rud é, murach an fo-alt seo, go mbeadh tobhach iníoctha i leith ranníocóra fhostaithe faoin Acht seo i mbliain ranníoca, ansin, más rud é nach bhfuil ranníoc fostaíochta iníoctha sa bhliain sin i leith an ranníocóra sin de bhun na Rialachán Leasa Shóisialaigh (Scéim Díolúine Árachais Shóisialaigh Pá-Choibhneasa d'Fhostóirí), 1996 (I.R. Uimh. 145 de 1996), ní bheidh an tobhach iníoctha.
(5) Más rud é, i mbliain ranníoca áirithe, gurbh é a bhí i dtuilleamh ináirithe ranníocóra fhostaithe ná an tsuim a shonraítear in alt 10(1)(e) d'Acht 1993 agus gur íocadh an tobhach is iníoctha faoin Acht seo i leith an tuillimh ináirithe sin, ní bheidh aon tobhach eile den sórt sin iníoctha i leith aon tuillimh ináirithe de chuid an ranníocóra fhostaithe sin ag a fhostóir nó ag a fostóir sa bhliain ranníoca sin.
(6) Más rud é, i mbliain ranníoca áirithe, go mbeidh ranníocóir fostaithe ar fostú ag 2 fhostóir nó níos mó i gcomhthráth (de réir bhrí rialachán faoi alt 13 d'Acht 1993), beidh feidhm, i ndáil leis an tobhach, ag fo-alt (5) maidir leis an tuilleamh ináirithe ó gach ceann de na fostaíochtaí ar leithligh.
(7) Chun críocha fheidhm fho-ailt (5) agus (6) i ndáil leis an mbliain ranníoca ina dtosaíonn feidhm an Achta seo, ach chun críocha na feidhme sin amháin, measfar an tobhach a d'íocfaí i leith thuilleamh ináirithe an ranníocóra fhostaithe lena mbaineann dá mba rud é go raibh an tAcht seo i ngníomh i dtosach na bliana sin a bheith íoctha i leith an tuillimh ináirithe sin i rith cibé méid den bhliain sin atá roimh an tosach feidhme sin.
(8) Beidh feidhm ag rialacháin atá i bhfeidhm de thuras na huaire faoi alt 29A d'Acht 1993 maidir le tobhach mar atá feidhm acu maidir le ranníocaí fostaíochta.
(9) Beidh tobhach le háireamh, chun críocha a bhailithe agus a ghnóthaithe faoi alt 5, mar ranníoc fostaíochta.
(10) Leasaítear alt 6(1) d'Acht 1993 trí “(seachas alt 6B)” a chur isteach i ndiaidh “faoin Acht seo”.
(11) Déanfaidh an tAire Gnóthaí Sóisialacha, Pobail agus Teaghlaigh suim £120 milliún a íoc leis an Aire as an gCiste Árachais Shóisialaigh sa bhliain airgeadais 2000.
(12) Maidir le hairgead atá á shealbhú ar thosach feidhme an Achta seo ag Foras Aiseanna Saothair ar son agus ar cuntas an tobhaigh arna fhorchur de bhun alt 21 den Acht Oiliúna Tionscail, 1967, déanfaidh Foras Áiseanna Saothair é a íoc isteach sa Chiste láithreach tar éis an tosach feidhme sin.
Tobhach a bhailiú.
5.—(1) I gcás ina mbeidh cáin ioncaim le bailiú de bhun Chuid 42 den Acht Comhdhlúite Cánacha, 1997, i leith ranníocóra fhostaithe, seachas ranníocóir speisialta, déanfaidh an fostóir aon tobhach is iníoctha i leith an ranníocóra ag a fhostóir nó ag a fostóir a íoc leis an Ard-Bhailitheoir.
(2) I gcás inar ranníocóir speisialta é nó í an ranníocóir fostaithe, déanfaidh an fostóir aon tobhach is iníoctha i leith an ranníocóra ag a fhostóir nó ag a fostóir a íoc leis an Aire Gnóthaí Sóisialacha, Pobail agus Teaghlaigh.
(3) Déanfaidh an tArd-Bhailitheoir na méideanna go léir a íocfar leis nó léi i leith tobhaigh a íoc isteach sa Chiste Árachais Shóisialaigh.
(4) Déanfaidh an tAire Gnóthaí Sóisialacha, Pobail agus Teaghlaigh na méideanna go léir a íocfar leis nó léi i leith tobhaigh a íoc isteach sa Chiste Árachais Shóisialaigh.
(5) Leasaítear Acht 1993 tríd an alt seo a leanas a chur isteach i ndiaidh alt 6A:
“6B.—Déanfaidh an tAire íocaíochtaí amach as an gCiste Árachais Shóisialaigh isteach sa Chiste Náisiúnta Oiliúna ar íocaíochtaí iad a bheidh comhionann leis na híocaíochtaí a íocadh isteach sa Chiste céadluaite de bhun fho-ailt (3) agus (4) d'alt 5 den Acht um Chiste Náisiúnta Oiliúna, 2000.”.
(6) Maidir le forálacha aon achtacháin a bhaineann le taifid a iniúchadh, nó le cáin ioncaim nó ranníocaí fostaíochta a mheas, a bhailiú agus a ghnóthú nó le faisnéis a thabhairt i ndáil le cáin ioncaim nó ranníocaí fostaíochta, beidh feidhm acu, fara aon mhodhnuithe is gá, i ndáil le tobhach a cheanglaítear ar an Ard-Bhailitheoir nó ar an Aire Gnóthaí Sóisialacha, Pobail agus Teaghlaigh a bhailiú mar atá feidhm acu i ndáil le cáin ioncaim nó ranníocaí fostaíochta.
(7) In imeachtaí a thionscnófar de bhua an Achta seo, beidh deimhniú a airbheartaíonn a bheith sínithe ag an Ard-Bhailitheoir nó thar ceann an Ard-Bhailitheora, i gcás airgid a bheidh dlite de bhun fho-alt (1), nó ag an Aire Gnóthaí Sóisialacha, Pobail agus Teaghlaigh nó thar ceann an Aire Gnóthaí Sóisialacha, Pobail agus Teaghlaigh, i gcás airgid a bheidh dlite de bhun fho-alt (2), agus ina luaitear go bhfuil méid sonraithe dlite agus iníoctha ag an gcosantóir i leith tobhaigh, ina fhianaise, go dtí go gcruthófar a mhalairt, go bhfuil an méid dlite agus iníoctha amhlaidh i leith tobhaigh agus measfar, go dtí go gcruthófar a mhalairt, an deimhniú a bheith sínithe ag an Ard-Bhailitheoir nó thar ceann an Ard-Bhailitheora nó ag an Aire Gnóthaí Sóisialacha, Pobail agus Teaghlaigh nó thar ceann an Aire Gnóthaí Sóisialacha, Pobail agus Teaghlaigh, de réir mar is cuí.
(8) Chun críocha an ailt seo beidh ag na rialacha cúirte áirithe is infheidhme de thuras na huaire maidir le himeachtaí sibhialta feidhm maidir le himeachtaí de bhua an ailt seo.
(9) Le linn dáileadh a dhéanamh ar shócmhainní cuideachta a bheidh á foirceannadh, áireofar ar na fiacha a bheidh le híoc i dtosaíocht ar gach fiach eile faoi alt 285 d'Acht na gCuideachtaí, 1963, tobhach is iníoctha de bhun alt 3 ag an gcuideachta i rith an 12 mhí roimh an dáta iomchuí (arb é an dáta iomchuí é de réir bhrí an ailt sin 285), agus beidh éifeacht dá réir sin leis an Acht sin, agus ní éileofar cruthúnas foirmiúil ar na fiacha dá dtugtar tosaíocht faoin bhforáil seo ach amháin i gcásanna ina bhforálfar dá mhalairt le rialacha arna ndéanamh faoin Acht sin.
(10) Ní bheidh feidhm ag fo-alt (9) más rud é nach ndéantar cuideachta a fhoirceannadh go toilteanach ach amháin chun í a athchóiriú nó chun í a chónascadh le cuideachta eile.
(11) Le linn dáileadh a dhéanamh ar mhaoin féimhigh, áireofar ar na fiacha a bheidh faoi alt 81 den Acht Féimheachta, 1988, le híoc, faoi réir alt 119 den Acht sin, i dtosaíocht ar gach fiach eile, gach tobhach is iníoctha de bhun alt 3 ag an bhféimheach i rith na tréimhse 12 mhí roimh dháta an ordaithe breithnithe, agus beidh éifeacht dá réir sin leis an Acht sin, agus comhlíonfaidh cruthúnas foirmiúil ar na fiacha dá dtugtar tosaíocht faoin bhfo-alt seo forálacha an Chéad Sceidil a ghabhann leis an Acht sin agus aon rialacha cúirte a bhaineann le cruthúnas ar fhiach.
(12) Forléireofar fo-alt (11) ionas go mbeidh feidhm aige maidir le féichiúnaí comhshocraíochta mar atá feidhm aige maidir le féimheach agus, dá réir sin, forléireofar an tagairt san fho-alt sin don tréimhse 12 mhí roimh dháta an ordaithe breithnithe mar thagairt don tréimhse 12 mhí roimh dháta tíolactha na hachainí le haghaidh cosanta.
Na Coimisinéirí Ioncaim do sholáthar faisnéise.
6.—Féadfaidh na Coimisinéirí Ioncaim, a mhéid is gá chun an tAcht seo a riaradh go cuí, faisnéis maidir le tobhach agus tuilleamh ináirithe ranníocóirí fostaithe a bhfuil tobhach iníoctha ina leith ag a bhfostóirí, ar faisnéis í a fhaigheann na Coimisinéirí Ioncaim i dtaca le bailiú cánach ioncaim nó tobhaigh, a thabhairt d'aon duine ar a bhfuil oibleagáidí a fhorchuirtear le haon achtachán i ndáil le bailiú agus gnóthú tobhaigh nó i ndáil le bainistiú nó rialú an Chiste.
Íocaíochtaí as an gCiste.
7.—(1) Aon uair agus a mhinice a mheasann an tAire gur cuí íocaíochtaí a dhéanamh amach as an gCiste i leith scéime dá dtagraítear i bhfo-alt (2), féadfaidh an tAire íocaíochtaí a dhéanamh amach as an gCiste chun na críche sin ar íocaíochtaí iad a mbeidh cibé méideanna iontu a chinnfidh sé nó sí le toiliú an Aire Airgeadais.
(2) Is é a bheidh sa scéim dá dtagraítear i bhfo-alt (1) scéim a bhunófar chun na gcríoch seo a leanas—
(a) leibhéal scileanna daoine atá i bhfostaíocht a ardú, nó
(b) oiliúint a sholáthar do dhaoine ar mian leo scileanna a fháil chun dul i mbun fostaíochta, nó
(c) faisnéis a sholáthar i ndáil le riachtanais láithreacha, nó le riachtanais is dócha a bheidh ann sa todhchaí, maidir le scileanna sa gheilleagar.
(3) Féadfar toiliú an Aire Airgeadais faoi fho-alt (1) a thabhairt i ndáil le méideanna a bheidh le híoc amach as an gCiste i dtréimhsí áirithe nó faoi threoir na scéime áirithe dá dtagraítear i bhfo-alt (2) agus a bhfuil íocaíochtaí le déanamh amach as an gCiste ina leith.
(4) Maidir le méid a bheidh le híoc amach as an gCiste i leith scéime, déanfar é a íoc amhlaidh leis an duine nó, de réir mar a bheidh, le duine amháin nó níos mó de na daoine a bheidh ag riaradh na scéime.
(5) Maidir le comhlíonadh a fheidhmeanna nó a feidhmeanna i gcoitinne faoin alt seo ag an Aire, déanfaidh an tAire, ó am go ham, comhairle a ghlacadh le cibé ionadaithe de chuid fostaithe agus le cibé ionadaithe de chuid fostóirí is cuí leis nó léi.
Cionta agus pionóis.
8.—(1) Beidh fostóir nó gníomhaire fostóra nach n-íocfaidh tobhach atá dlite agus iníoctha faoi alt 3 ciontach i gcion.
(2) Fostóir nó ranníocóir fostaithe nó gníomhaire de chuid ceachtar acu a dhéanfaidh, i gcomhlíonadh airbheartaithe aon fhorála den Acht seo, freagra nó míniú a sholáthar, ráiteas a thabhairt, nó aon tuairisceán, tuarascáil, deimhniú nó doiciméad a thabhairt ar aird, a thaisceadh nó a sheachadadh atá bréagach i bponc ábhartha, agus a fhios aige nó aici é nó í a bheith bréagach, nó a bheidh meargánta i dtaobh é nó í a bheith bréagach amhlaidh, beidh sé nó sí ciontach i gcion.
(3) Aon duine a bheidh ciontach i gcion faoi fho-alt (1) nó (2) dlífear—
(a) ar é nó í a chiontú go hachomair, fíneáil nach mó ná £1,000 nó príosúnacht ar feadh téarma nach faide ná 12 mhí, nó iad araon, a chur air nó uirthi, nó
(b) ar é nó í a chiontú ar díotáil, fíneáil nach mó ná £10,000 nó príosúnacht ar feadh téarma nach faide ná 3 bliana, nó iad araon, a chur air nó uirthi.
(4) Féadfar imeachtaí achoimre i ndáil le cion faoin Acht seo a thionscnamh agus a thabhairt ar aghaidh—
(a) i gcás ciona faoi fho-alt (1)—
(i) más rud é go raibh an tobhach a mainníodh a íoc dlite don Aire Gnóthaí Sóisialacha, Pobail agus Teaghlaigh, ag an Aire Gnóthaí Sóisialacha, Pobail agus Teaghlaigh nó ag an Aire,
(ii) más rud é go raibh an tobhach a mainníodh a íoc dlite don Ard-Bhailitheoir, ag an Ard-Bhailitheoir nó ag an Aire,
agus
(b) i gcás ciona faoi fho-alt (1) nó (2), ag an Stiúrthóir Ionchúiseamh Poiblí.
(5) D'ainneoin alt 10(4) den Petty Sessions (Ireland) Act, 1851, féadfar imeachtaí achoimre i leith aon chiona faoin Acht seo a thionscnamh—
(a) aon tráth laistigh de 2 bhliain ón dáta a rinneadh an cion, nó
(b) aon tráth laistigh de 12 mhí ón dáta a thiocfaidh fianaise ar iúl an duine a thionscnaíonn na himeachtaí ar fianaise í is leor, i dtuairim an duine sin, chun gur cóir na himeachtaí a thionscnamh,
cibé acu is déanaí, ach ní thionscnófar aon imeachtaí den sórt sin tráth is déanaí ná 5 bliana ón dáta a rinneadh an cion lena mbaineann.
(6) I gcás ina ndéanfaidh comhlacht corpraithe cion faoin Acht seo agus go gcruthófar go ndearnadh amhlaidh é le toiliú, le cúlcheadú nó le ceadú, nó gurbh inchurtha é i leith aon fhaillí ar thaobh, aon duine is stiúrthóir, bainisteoir, rúnaí nó oifigeach eile de chuid an chomhlachta chorpraithe nó aon duine eile a bhí ag gníomhú nó a d'airbheartaigh gníomhú in aon cháil den sórt sin, beidh an duine sin, chomh maith leis an gcomhlacht corpraithe, ciontach i gcion agus dlífear imeachtaí a shaothrú ina choinne nó ina coinne agus é nó í a phionósú amhail is dá mbeadh sé nó sí ciontach sa chion céadluaite.
Aisghairm.
9.—Aisghairtear na hachtacháin a luaitear i gcolún (2) den Sceideal a mhéid a shonraítear i gcolún (3) den Sceideal sin.
Caiteachais.
10.—(1) Déanfar na caiteachais a thabhóidh aon Aire den Rialtas (seachas an tAire Airgeadais) nó na Coimisinéirí Ioncaim ag riaradh an Achta seo a íoc, a mhéid a cheadóidh an tAire Airgeadais é, as airgead a sholáthróidh an tOireachtas.
(2) Déanfar na caiteachais a thabhóidh an tAire Airgeadais ag riaradh an Achta seo a íoc as airgead a sholáthróidh an tOireachtas.
Gearrtheideal agus tosach feidhme.
11.—(1) Féadfar an tAcht um Chiste Náisiúnta Oiliúna, 2000, a ghairm den Acht seo.
(2) Tiocfaidh an tAcht seo i ngníomh cibé lá a cheapfaidh an tAire le hordú.
AN SCEIDEAL
Achtacháin a Aisghairtear
Uimhir agus Bliain | Gearrtheideal | Méid na hAisghairme |
(1) | (2) | (3) |
Ailt 19(3), 21, 24, 25, 27(2) agus an Dara Sceideal. | ||
Uimh. 3 de 1994 | An tAcht Oiliúna Tionscail (Tobhach Printíseachta), 1994 | An tAcht iomlán. |
Number 41 of 2000
NATIONAL TRAINING FUND ACT, 2000
ARRANGEMENT OF SECTIONS
Section | |
1. | |
2. | |
3. | |
4. | |
5. | |
6. | |
7. | |
8. | |
9. | |
10. | |
11. |
Enactments Repealed
Acts Referred To | ||
Bankruptcy Act, 1988 | ||
Companies Act, 1963 | ||
Industrial Training Act, 1967 | ||
Industrial Training (Apprenticeship Levy) Act, 1994 | ||
Petty Sessions (Ireland) Act, 1851 | 14 & 15 Vict., c. 93 | |
Social Welfare (Consolidation) Act, 1993 | ||
Taxes Consolidation Act, 1997 | ||
Number 41 of 2000
NATIONAL TRAINING FUND ACT, 2000
Interpretation.
1.—(1) In this Act—
“Act of 1993” means the Social Welfare (Consolidation) Act, 1993;
“Collector-General” means the Collector-General appointed under section 851 of the Taxes Consolidation Act, 1997;
“contribution year” means a year of assessment within the meaning of the Income Tax Acts;
“employed contributor” means an employed contributor, within the meaning of the Act of 1993, other than a person to whom—
(a) paragraph 12 of Part I of the First Schedule to the said Act, or
(b) article 81(1), 82(1), 83(1), 86(1) or 88(1) of the Social Welfare (Consolidated Contributions and Insurability) Regulations, 1996 (S.I. No. 312 of 1996),
applies;
“employment contribution” has the same meaning as it has in the Act of 1993;
“Fund” has the meaning assigned to it by section 2;
“levy” has the meaning assigned to it by section 3;
“Minister” means the Minister for Enterprise, Trade and Employment;
“reckonable earnings” has the meaning assigned to it by the Social Welfare (Consolidated Contributions and Insurability) Regulations, 1996 (S.I. No. 312 of 1996);
“Social Insurance Fund” has the same meaning as it has in the Act of 1993;
“special contributor” has the meaning assigned to it by the Social Welfare (Consolidated Contributions and Insurability) Regulations, 1996 (S.I. No. 312 of 1996).
(2) In this Act—
(a) a reference to a section is a reference to a section of this Act, unless it is indicated that reference to some other enactment is intended, and
(b) a reference to a paragraph or subparagraph is a reference to the paragraph or subparagraph of the provision in which the reference occurs, unless it is indicated that reference to some other provision is intended, and
(c) a reference to any enactment shall be construed as a reference to that enactment as amended, adapted or extended by or under any subsequent enactment.
National Training Fund.
2.—(1) There shall stand established, on commencement of this section, a fund which shall be known as the National Training Fund and in this Act is referred to as the “Fund”.
(2) The Fund shall consist of a current account and an investment account.
(3) The Minister shall manage and control the current account of the Fund.
(4) The Minister for Finance shall manage and control the investment account of the Fund.
(5) Save where otherwise specifically provided—
(a) sums payable into the Fund shall be paid into the current account of the Fund, and
(b) sums payable out of the Fund shall be paid out of that account.
(6) Moneys standing to the credit of the current account of the Fund and not required to meet current expenditure shall be transferred to the investment account of the Fund.
(7) Whenever the moneys standing to the credit of the current account of the Fund are insufficient to meet the liabilities of that account, there shall be transferred to that account from the investment account of the Fund such sums as may be necessary for the purpose of discharging those liabilities.
(8) Subject to subsection (7), moneys standing to the credit of the investment account of the Fund shall be invested by the Minister for Finance and income arising from any such investment shall be paid into that account.
(9) Such an investment may take the form of—
(a) the application of moneys in the investment account towards the acquisition, holding or disposal of any rights or interests, direct or indirect, in any securities other than shares, or
(b) the placing of them in deposit accounts in any financial institution or the investment of them in short term financial products, such as certificates of deposit or commercial paper, issued by any person,
in the currency of the State in or outside of the State.
(10) Without prejudice to subsection (11), transactions of a normal banking nature may be engaged in with regard to any investments made under subsection (9).
(11) Securities acquired pursuant to the application, under subsection (9), of moneys in the investment account of the Fund may, for the purposes of the better management of the Fund, be the subject of loans under stock lending arrangements entered into by or on behalf of the Minister for Finance with other persons.
(12) If in any financial year the amount standing to the credit of the Fund is less than the amount proposed to be paid out from the Fund in that financial year there may be paid into the Fund sufficient amounts to make up the shortfall from moneys provided by the Oireachtas.
(13) Any sum payable into the Fund under subsection (12) shall be paid in such manner and at such times as the Minister for Finance may determine.
(14) Accounts of the Fund shall be prepared on an annual basis, in such form and in such manner as the Minister for Finance may direct, and the Comptroller and Auditor General shall examine and certify every such account and a copy thereof, together with the report thereon of the Comptroller and Auditor General, shall be laid by the Minister before each House of the Oireachtas.
Levy.
3.—Subject to and in accordance with the provisions of this Act, there is, by virtue of this section, imposed upon, and there shall be payable in respect of every contribution year by, every employer in respect of every employed contributor who is employed by the employer during any period in the contribution year a levy (which shall be known as the “National Training Fund Levy” and in this Act is referred to as the “levy”).
Rate of levy and supplemental provisions.
4.—(1) Where in a contribution year a payment is made to or for the benefit of an employed contributor in respect of reckonable earnings of that employed contributor, levy shall be payable at the rate of 0.7 per cent. of the amount of those reckonable earnings which that payment comprises.
(2) Nothing in subsection (1) or any other provision of this Act shall be construed as requiring levy to be paid in relation to a payment of the kind referred to in subsection (1) that is made before the commencement of this Act.
(3) An employer shall not deduct from the reckonable earnings of an employed contributor or recover from such contributor any sum in respect of levy paid or payable under this Act.
(4) Where, but for this subsection, levy would be payable in respect of an employed contributor under this Act in a contribution year, then if in that year no employment contribution is payable pursuant to the Social Welfare (Employers Pay-Related Social Insurance Exemption Scheme) Regulations, 1996 (S.I. No. 145 of 1996), in respect of that contributor, the levy shall not be payable.
(5) Where in a particular contribution year an employed contributor's reckonable earnings have amounted to the sum specified in section 10(1)(e) of the Act of 1993 and the levy payable under this Act has been paid in respect of these reckonable earnings, no further such levy shall be payable in respect of any reckonable earnings of that employed contributor by his or her employer in that contribution year.
(6) Where in a particular contribution year an employed contributor is employed by 2 or more employers concurrently (within the meaning of regulations under section 13 of the Act of 1993), subsection (5) shall, in relation to the levy, apply to the reckonable earnings from each of the employments separately.
(7) For the purposes of the application of subsections (5) and (6) in relation to the contribution year during which this Act is commenced, but only for the purposes of that application, there shall be deemed to have been paid in respect of the reckonable earnings of the employed contributor concerned in so much of that year as falls before that commencement, the levy that would have been paid in respect of those earnings if this Act had been in operation at the commencement of that year.
(8) Regulations for the time being in force under section 29A of the Act of 1993 shall apply in relation to levy as they apply in relation to employment contributions.
(9) Levy shall, for the purposes of the collection and recovery of it under section 5, be regarded as an employment contribution.
(10) Section 6(1) of the Act of 1993 is amended by the insertion after “under this Act” of “(other than section 6B)”.
(11) The Minister for Social, Community and Family Affairs shall pay out of the Social Insurance Fund to the Minister in the financial year 2000 a sum of £120 million.
(12) Moneys held on the commencement of this Act by Foras Áiseanna Saothair for and on account of the levy imposed pursuant to section 21 of the Industrial Training Act, 1967, shall be paid by it, forthwith after such commencement, into the Fund.
Collection of levy.
5.—(1) Where income tax falls due for collection pursuant to Part 42 of the Taxes Consolidation Act, 1997, in respect of an employed contributor, other than a special contributor, any levy payable in respect of the contributor by his or her employer shall be paid by the employer to the Collector-General.
(2) Where the employed contributor is a special contributor, any levy payable in respect of the contributor by his or her employer shall be paid by the employer to the Minister for Social, Community and Family Affairs.
(3) All amounts paid to the Collector-General in respect of levy shall be paid by him or her into the Social Insurance Fund.
(4) All amounts paid to the Minister for Social, Community and Family Affairs in respect of levy shall be paid by him or her into the Social Insurance Fund.
(5) The Act of 1993 is amended by the insertion after section 6A of the following section:
“6B.—The Minister shall make payments out of the Social Insurance Fund into the National Training Fund equalling those paid into the first-mentioned fund pursuant to subsections (3) and (4) of section 5 of the National Training Fund Act, 2000.”.
(6) The provisions of any enactment relating to the inspection of records, or the estimation, collection and recovery of, or the furnishing of information in relation to, income tax or employment contributions shall, with any necessary modifications, apply in relation to levy required to be collected by the Collector-General or the Minister for Social, Community and Family Affairs as they apply in relation to income tax or employment contributions.
(7) In proceedings instituted by virtue of this Act, a certificate purporting to be signed by or on behalf of, in the case of moneys due pursuant to subsection (1), the Collector-General or, in the case of moneys due pursuant to subsection (2), the Minister for Social, Community and Family Affairs, which states that a specified amount is due and payable by the defendant in respect of levy shall be evidence, until the contrary is proved, that the amount is so due and payable in respect of levy and the certificate shall be deemed, until the contrary is proved, to have been signed by or on behalf of the Collector-General or the Minister for Social, Community and Family Affairs, as appropriate.
(8) For the purposes of this section the rules of court concerned for the time being applicable to civil proceedings shall apply to proceedings by virtue of this section.
(9) There shall be included among the debts which, under section 285 of the Companies Act, 1963, are, in the distribution of the assets of a company being wound up, to be paid in priority to all other debts, levy payable pursuant to section 3 by the company during the 12 months before the relevant date (being the relevant date within the meaning of the said section 285), and that Act shall have effect accordingly and formal proof of the debts to which the priority is given under this provision shall not be required except in cases where it may otherwise be provided for by rules made under that Act.
(10) Subsection (9) shall not apply where a company is wound up voluntarily merely for the purposes of reconstruction or of amalgamation with another company.
(11) There shall be included among the debts which, under section 81 of the Bankruptcy Act, 1988, are, in the distribution of the property of a bankrupt to be paid, subject to section 119 of that Act, in priority to all other debts, all levy payable pursuant to section 3 by the bankrupt during the period 12 months before the date of the order of adjudication, and that Act shall have effect accordingly, and formal proof of the debts to which priority is given under this subsection shall comply with the provisions of the First Schedule to that Act and any rules of court relating to proof of debt.
(12) Subsection (11) shall be construed so as to apply to an arranging debtor in the same manner as it applies to a bankrupt and, accordingly, the reference in that subsection to the period of 12 months before the date of the order of adjudication shall be construed as a reference to the period of 12 months before the date of the presenting of the petition for protection.
Supply of information by the Revenue Commissioners.
6.—So far as may be necessary for the proper administration of this Act, information regarding levy and reckonable earnings of employed contributors in respect of whom levy is payable by their employers which is obtained by the Revenue Commissioners in connection with the collection of income tax or levy may be supplied by them to any person having obligations imposed by any enactment in relation to the collection and recovery of levy or the management or control of the Fund.
Payments from the Fund.
7.—(1) Whenever and so often as the Minister considers that it is appropriate that payments be made from the Fund in respect of a scheme referred to in subsection (2), the Minister may make payments from the Fund for that purpose of such amounts as are determined by him or her with the consent of the Minister for Finance.
(2) The scheme referred to in subsection (1) is a scheme the purposes for which it is established are—
(a) to raise the skills of those in employment, or
(b) to provide training to those who wish to acquire skills for the purposes of taking up employment, or
(c) to provide information in relation to existing, or likely future, requirements for skills in the economy.
(3) The consent of the Minister for Finance under subsection (1) may be given in relation to amounts to be paid from the Fund in particular periods or by reference to the particular scheme referred to in subsection (2) in respect of which payments from the Fund are to be made.
(4) An amount to be paid from the Fund in respect of a scheme shall be so paid to the person or, as the case may be, one or more of the persons administering the scheme.
(5) With respect to the performance generally by the Minister of his or her functions under this section, the Minister shall, from time to time, consult with such representatives of employees and such representatives of employers as he or she considers appropriate.
Offences and penalties.
8.—(1) An employer or the agent of an employer who does not pay levy which is due and payable under section 3 shall be guilty of an offence.
(2) An employer or an employed contributor or an agent of either of them, who, in purported compliance with any provision of this Act, provides an answer or explanation, makes a statement or produces, lodges or delivers any return, report, certificate or document false in a material particular, knowing it to be false, or being reckless as to whether it is so false, shall be guilty of an offence.
(3) A person who is guilty of an offence under subsection (1) or (2) shall be liable—
(a) on summary conviction, to a fine not exceeding £1,000 or imprisonment for a term not exceeding 12 months or both, or
(b) on conviction on indictment, to a fine not exceeding £10,000 or imprisonment for a term not exceeding 3 years or both.
(4) Summary proceedings in relation to an offence under this Act may be brought and prosecuted—
(a) in the case of an offence under subsection (1)—
(i) where the levy failed to be paid was due to the Minister for Social, Community and Family Affairs, by the Minister for Social, Community and Family Affairs or the Minister,
(ii) where the levy failed to be paid was due to the Collector-General, by the Collector-General or the Minister,
and
(b) in the case of an offence under subsection (1) or (2), by the Director of Public Prosecutions.
(5) Notwithstanding section 10(4) of the Petty Sessions (Ireland) Act, 1851, summary proceedings for any offence under this Act may be instituted—
(a) at any time within 2 years from the date on which the offence was committed, or
(b) at any time within 12 months from the date on which evidence that, in the opinion of the person by whom the proceedings are brought, is sufficient to justify the bringing of the proceedings, comes to that person's knowledge,
whichever is the later, but no such proceedings shall be instituted later than 5 years from the date on which the offence concerned was committed.
(6) Where an offence under this Act is committed by a body corporate and is proved to have been so committed with the consent, connivance or approval of or to be attributable to any neglect on the part of a person being a director, manager, secretary or other officer of the body corporate, or any other person who was acting or purporting to act in any such capacity, that person as well as the body corporate shall be guilty of an offence and shall be liable to be proceeded against and punished as if he or she were guilty of the first-mentioned offence.
Repeals.
9.—The enactments mentioned in column (2) of the Schedule are repealed to the extent mentioned in column (3) of that Schedule.
Expenses.
10.—(1) The expenses incurred by any Minister of the Government (other than the Minister for Finance) or the Revenue Commissioners in the administration of this Act shall, to such extent as may be sanctioned by the Minister for Finance, be paid out of moneys provided by the Oireachtas.
(2) The expenses incurred by the Minister for Finance in the administration of this Act shall be paid out of moneys provided by the Oireachtas.
Short title and commencement.
11.—(1) This Act may be cited as the National Training Fund Act, 2000.
(2) This Act shall come into operation on such day as the Minister may appoint by order.
SCHEDULE
Enactments Repealed
Number and Year | Short Title | Extent of Repeal |
(1) | (2) | (3) |
Industrial Training Act, 1967 | Sections 19(3), 21, 24, 25, 27(2) and the Second Schedule. | |
Industrial Training (Apprenticeship Levy) Act, 1994 | The whole Act. |