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Author: David

Workplace Health & Safety – Who’s Responsible?

In light of the importance of workplace health and safety it is imperative that people are aware of the liability they assume by attending at a place of work.

The Safety, Health and Welfare at Work Act 2005 (“the Act”) expanded the scope of the health and safety duties imposed upon both employers and employees, as well as increasing the reach of personal liability for directors and managers for health and safety offences. The framework of the Act clearly anticipated greater scope for personal liability and this has been reflected in the prosecutions brought by the Health and Safety Authority since the coming into force of the Act.

There are a number of ways in which you can be found to be personally liable for a health and safety offence such a (1) where you are a sole trader or partnership, you will be responsible for discharging all the duties of the employer in your personal capacity; (2) where you assume a duty in your personal capacity which can capture both the employer company and an individual working within that company; and (3) where you, as an employee or director or manager or another person engage in acts in connection with work activities.

In relation to point three above it is important to note the following:

  • Employees – The Act significantly expanded the duties imposed upon employees so that all employees comply with all relevant statutory requirements and take reasonable care to ensure their own safety, and that of others who may be affected by their acts or omissions at work. The scope of this duty will be largely determined by the role and responsibilities in the particular job.
  • Managers and Directors – Prior to the enactment of the Act potential exposure already existed for managers and directors but the scope has now been expanded. A manager or director can be held liable for an offence if he/she consented to or is otherwise responsible for the neglect leading to the offence. A statutory presumption was introduced by the Act such that a manager or director whose duties include making decisions that could affect the management of the company to a significant extent, will be presumed to be responsible for the acts of the company unless the contrary is proved.
  • Duties imposed on persons in connection with work activities – The Act also ensures that individuals, who are neither an employee nor a manager or director, can also have an obligation to health and safety duties. There is a duty on all persons not to intentionally, recklessly or without reasonable cause, interfere with anything provided for securing health and safety at work.

    The implications of being convicted of a health and safety offence can include a criminal record, imprisonment, inability to work in a specific role, and an application being made for a director to be disqualification to act in that role. The Act is far reaching and imposes a responsibility for health and safety on each person at every level in an organisation.

Budget 2015

Welcome to the Noone Casey Budget 2015 summary.

Noone Casey is offering you a free financial review to assess the key financial issues you are facing as a result of Budget 2014.

Contact Anthony Casey to arrange a review of your post- Budget 2015 financial affairs.

Our Budget 2015 Newsletter is now available to download in PDF format (304kb).

Click below to watch our Budget 2015 Highlights video.

Budget 2014

Welcome to the Noone Casey Budget 2014 summary.

The Minister for Finance Michael Noonan has presented the 7th Austerity Budget. This however is the 1st Budget in recent times to be noticeably pro-business and pro-job creation.
The question is however whether the 26 measures aimed at the business sector will be enough to enable Ireland grow out of the recession.
Noone Casey is offering you a free financial review to assess the key financial issues you are facing as a result of Budget 2014.

Contact Anthony Casey to arrange a review of your post- Budget 2014 financial affairs.

Our Budget 2014 Newsletter is now available to download in PDF format (660kb).

Click below to watch our Budget 2014 Highlights video.

How to reduce your tax bill

We are delighted to launch RadioNooneCasey a tax and financial initiative to save tax and structure your financial affairs efficiently. Our first podcast How to reduce your tax bill focuses on simple tax planning opportunities. If you have any questions on how to save taxes or how to structure your commercial & personal tax affairs more efficiently please contact Anthony Casey at 01 6766 476 or by email

Contractors & Revenue Audits

Noone Casey are hosting a seminar for contractors on 19th September 2013 at 6.30pm in the Alexander Hotel, Fenian St, Dublin 2 on Contractors & Revenue Audits.

The Revenue Commissioners are targeting contractors for Revenue audit following the success of their initial Contractor project in the Munster region. The first round of Audit notification letters has been issued with subsequent rounds being issued in the coming months.

Continue reading

Contractor Seminar on Revenue Audits

The Revenue Commissioners continue to roll out their Contractor Project. This ‘project’ has expanded from a Munster initiative to an National review of COntractors accounts and tax returns. Revenue have successfully challenged the tax returns of many contractors since the project began and have recovered significant amounts of underpaid taxes.
Noone Casey have been to the forefront of negotiations & discussions with Revenue as to the scope & impact of their audits.
We are hosting a seminar in early September to bring the Contractor community up to speed on the latest Revenue audit issues.
Register your interest in attending the Seminar with Ruth at 6766 476
Further details of the seminar will issue over the next 2 weeks.

Understanding Local Property Tax

The deadline date for electronic filing of Local Property Tax returns is 28 May 2013.

In this video, Chartered Accountants Ireland Director of Taxation Brian Keegan explains how this is a self-assessment tax, where the obligation is on the individual to ensure information held by Revenue is correct. He also looks at the tax from the perspective of self-employed people and PAYE workers and talks about ways to file.

If you have any questions about your Local Property tax contact Anthony Casey with your queries

Drawdown of AVCs

The Finance Act 2013 has introduced a facility whereby individuals can withdraw a portion of their AVC assets prior to retirement age. The key features are:
· It is possible to withdraw up to 30% of the accumulated value of Additional Voluntary Contribution (AVC) payments from a pension arrangement. This includes occupational pension plans, AVC plans, PRSA AVC plans and Personal Retirement Bonds with an AVC element.
· If an individual has more than one pension arrangement, the limit applies to 30% of the value of AVCs from each arrangement.
· Withdrawal is not an option on the value of employer contributions or employee regular contributions.
· Only one withdrawal is allowed.
· The withdrawal can take place at any time between 27th March 2013 and 26th March 2016.
· The withdrawal is liable to income tax but not subject to PRSI or USC deduction. The income tax liability is based on the individuals overall income in the year of withdrawal.
The Registered Administrator (RA) for the pension plan will have procedures for AVC drawdown. The RA will require the completion of a form. The RA is obliged to deduct income tax at source. Most RAs are likely to automatically deduct at the 41% income tax rate with the provision of the individual to either prove a lower tax rate liability prior to payment or the individual can claim back any excess deduction of tax from the Revenue Commissioners. Each RA will have procedures for the sale of investment units and the timelines for the settlement of payment. The RA might only make payment by electronic fund transfer.
If a Pension Adjustment Order (PAO) is in place, each party can access the value of AVCs based on the terms of the PAO.
Interested in finding out more…
Depending on an individual’s personal financial circumstances, the option to withdraw up to 30% of the value of AVCs could be good or poor financial advice. This is a technical note and should not be regarded as financial advice.

Feel free to contact us for more information or if you have any specific questions to relation to AVC drawdowns
Thanks to our friends in Acumen & Trust for this technical update.