S.L. 372.13 Art. 2Payment of tax by VAT registered person.

Where a VAT registered person engages outworkers on a part-time basis in activities mentioned in article 48A of the Income

Tax Act, he shall pay tax to the Commissioner at the rate of 15

cents in the euro on the grossed-up annual remuneration paid to every outworker for any tax which may be due by such outworkers in respect of such activities, worked out in accordance with the following formula:

Net-annual payment 15 X 0.85 100