Income Levy Certificate

Employers are obliged to furnish each employee with an Income Levy Certificate along with form P60. The Income Levy Certificate should be issued even when the employee has nil income levy deducted during the year. Where an employee leaves an employment, an Income Levy Certificate should be issued to them along with form P45. Income Levy Certificates can be downloaded from

No NAMA Plan for Liquidation Funds in 2010

NAMA has not allocated any money to cover the liquidation of developers next year in its business plan. The agency expects to spend €160m a year on liquidation expenses once it gets up and running, however, its business plan does not include any liquidation expenses for 2010.

Renewal of C2 Cards

Revenue is currently reviewing the entitlement of subcontractors to renew C2 cards with 31 December 2009 expiry dates. Revenue will write to subcontractors who have outstanding liabilities and/or returns. C2 cards for 2010 will not be renewed until the subcontractor has brought their tax affairs up to date. Revenue has stated that they will issue no further reminders to subcontractors regarding the C2 renewals.

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