Revenue eBrief No. 066/19

Taxation of election workers

A new Tax and Duty Manual Part 05-01-29 sets out the taxation arrangements for election workers in respect of payments made from 1 January 2019, following the introduction of real-time reporting by employers.

Payments made to individuals employed by Returning Officers in respect of work carried out in relation to elections and referenda are chargeable to tax under Schedule E. Consequently, income tax and USC must be deducted at source underthe PAYE system from these payments.

With the introduction of PAYE Modernisation on 1 January 2019, the taxation arrangements that were in place for election workers were reviewed, and any payments made on or after 1 January 2019 will be handled as described in the Tax and Duty Manual