S.L. 123.149 ст. 2Applicability.

These rules shall apply where, in the year immediately preceding the year of assessment 2014 and in subsequent years, an individual (including any spouse where the responsible spouse has opted for a separate computation for the purposes of article 50 of the Income Tax Act, hereinafter referred to as "the Act") -

(a)* derives income from employment (other than income derived from the holding of an office of a director)

chargeable to tax under article 4(1)(b) of the Act, and such income does not exceed twelve thousand four hundred and forty-five euro (€12,445) and per annum;

(b) does not derive any other income chargeable to tax at the rates specified in article 56(1)(b) of the Act.

†