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Share scheme reporting
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8. (1) Section 897B of the Principal Act is amended—
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(a) in subsection (2), by substituting the following for paragraph (a):
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“(a) Where in any year of assessment an employer or other person awards shares, or a cash equivalent of shares, to a director or employee, and income tax under Schedule D or Schedule E may be chargeable on the director or employee in respect of that award, the employer or other person, as the case may be, shall deliver particulars thereof to the Revenue Commissioners in an electronic format approved by them, on or before 31 March in the year of assessment following that year.”,
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and
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(b) by inserting the following paragraph after paragraph (a):
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“(aa) The provisions of paragraph (a) shall also apply to the value of discounts on shares awarded to a director or employee by an employer or other person.”.
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(2) The Principal Act is amended in Chapter 5 of Part 5—
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(a) in section 128C(15), by inserting “in an electronic format approved by them” after “Revenue Commissioners”,
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(b) in section 128D(8), by inserting “in an electronic format approved by them” after “Revenue Commissioners”, and
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(c) in section 128E(9), by inserting “in an electronic format approved by them” after “Revenue Commissioners”.
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