Terms & Conditions

“the Company” means Pay Less Tax Limited and also referred to as PLT

”Company’s Privacy Policy Statement” means the Privacy Statement sets forth the current privacy practices with regard to the information the Company collects when you or your computer interacts with the Site.
“the Content” means copyrighted material, trademarks, and other proprietary information, including, without limitation, text, software, photos and/or graphics contained in the Site
“the Customer” means you or any other person or entity using the Service
“the Materials” means the information stored on the Site including, inter alia, any report produced by the Company in providing the Service to a Customer whether in electronic or written form
“the Service” means the product provided by the Company to the Customer which includes a personal tax management system and accounts management system and any services ancillary thereto provided via the site or otherwise. Specifically excluded from the service are individuals who are affected by the restrictions on certain tax reliefs for high earners the rules for which apply from the year 2007 on. Additional conditions apply for certain parts of the service which are explained to those applying for that part of the service. Help buttons are contained throughout the site and form part of the service. These help buttons contain important information in respect of the service and will be taken as read by all users of the service.
“the Site” means www.paylesstax.ie
“the Terms” means the terms and conditions set out herein

“ Fair Usage ” in respect of phone support means the average time that customers require support for to complete their tax return which is circa 30 minutes

 

1. General

By using the Site, you (as the Customer) agree to be bound by all of the Terms. If you do not agree to all the Terms, then you should immediately cease all usage of the Site. The Company reserves the right, at any time, to modify, alter, or update the Terms without prior notice.  Modifications shall become effective immediately upon being posted at the Site.  You are advised to periodically check these terms and conditions for any revisions and/or amendments to the Terms. Your continued use of the Site after amendments are posted constitutes an acknowledgement and acceptance of the Terms (including any modifications or amendments thereto). Except as provided in this paragraph, the Terms may not be amended.
You must be over the age of eighteen years to use this Service and by entering into a contract with the Company for the provision of the Service, you are warranting that you are over the age of eighteen years.
The information provided in this site is for the personal use of Customers of the website only and is not intended for use as part of a business or service providing advice on any matters related to the content of the website.
Both you and the Company agree that you are entering into this contract in good faith.

Online records will only be supported for a four year period. Where customers do not renew their subscription online records will only be supported for a period of twelve months from the end of the last year for which a subscription was paid.

It is our customer’s responsibility to make copies of their tax returns and supporting information and to maintain same in case it is ever required by the Revenue Commissioners.

2. Description of Service

The Company is providing to you the Service. The level of service depends on the Plan purchased by you. Details of the service are explained on our Home Page. It is strictly a matter for you to provide
(i) all equipment necessary for your own Internet connection, including computer and modem, and
(ii) your own access to the Internet, and
(iii) payment of any fees arising from such connection.
Help buttons are contained throughout the site and form part of the service. These help buttons contain important information in respect of the service and will be taken as read by all users of the service.

Phone support is provided during normal office hours. Opening times are posted on our website. During the months of October and November phone support and opening hours may be extended to facilitate customers complying with the tax return submission deadline dates. Details will be posted on our website. Where customers leave completion and/or submission of their tax return to the final forty eight hours prior to the tax return deadline date no responsibility is accepted for late submissions due to ROS file load up problems and/or any other matters that prevent the customer filing their tax return prior to the deadline date.

We reserve the right to terminate this service at any time without prior notice and/or to refuse this service at any time.

Acceptance of applications for this service are on the basis that customers will comply in full with the procedures and conditions outlined below which apply in addition to the general terms & conditions for use of the PLT website.

It is also a condition of our services that Pay Less Tax Ltd does not have any responsibility in the unlikely event of a late submission of your tax return form to the Revenue due to circumstances outside of our control.

Where customers do not renew their Service Plan we will retain records of our dealings with them and/or the Revenue for a period of twelve months only from the end of the last tax year for which they paid for their service.

No support is provided on Early Bird offers after 31 August each year.

The following additional conditions apply for each of our Service Plans:

Plan 1

Customers will generate their own their tax return form and detailed tax calculation for the year involved.

Support service for Plan 1 is provided in respect of software operational queries only which may be dealt with by phone or email. No support in respect of tax matters is provided. Support is subject to fair usuage provisions as defined.

Customers will be responsible for sending their tax return to the Revenue and for dealing with all tax payments due.

In the unlikely event of the Revenue issuing a notice of assessment that differs from the PLT tax calculation an upgrade to Service Plan 2 will be required for us to check the position. If it transpires that the difference is a fault of the PLT software systems ( not including incorrect data entry or the leaving out of required information) then the cost of the upgrade will be refunded.

Plan 2

Customers will generate their own their tax return form and detailed tax calculation for the year involved.

Customers must advise PLT when their tax return is complete and PLT will then review the completed tax return form to ensure it has been correctly completed based on the information input and will advise the customer of any suggested amendments that may arise from our review. PLT do not accept any responsibility if customers ignore suggested amendments. This service will be completed either by phone or email.

Support service for Plan 2 is provided in respect of tax and software operational queries in so far as they relate to completion of the tax return form which may be dealt with by phone or email. Support is subject to fair usuage provisions as defined.
For customers who sign up for this service within one week of the tax return filing deadline we will endeavour to complete our Review service prior to the deadline date. If you miss our one week requirement deadline we do not guarantee that we will be able to complete a review of your tax form and we do not accept any liability for any tax penalties or interest charges that may arise because of the late submission of your tax form.

Plan 3

What Pay Less Tax Ltd will do –

PLT will check the overall completeness of your figures and completion of the tax return form and also the calculation of your tax liability. However we do not verify the underlying make up of your records in support of the figures declared on your tax form. These are the sole responsibility of the customer.

The Revenue Commissioners have the final say in determining your tax liability and we do not accept any liability for the accuracy or validity of the figures computed by you for the purposes of completing your tax return form.

We will advise you by email of the taxes due and also of any comments we have when we have checked your tax return form.

If corrections are required to your tax return form you undertake to immediately deal with the corrections or within two days of receiving our email. If the required corrections are such that it is not possible for PLT to submit your tax form to the Revenue to comply with tax return filing deadlines or if you are late in responding to our suggested corrections to your tax return form we do not accept any responsibility for the late submission of your tax form.

You must acknowledge receipt of our emails above and confirm agreement to us by email for submission of your tax form to the Revenue.

Where we are also authorizing Revenue to make a debit on your bank account you must also confirm by email your agreement to the amount of the payment.

We will confirm by email that we have sent your tax return form to the Revenue.

Plan 3 Paper Tax Returns

This service requires PLT to check and post your tax return form to the Revenue. The tax deadline for the submission of paper tax returns and payment of any taxes due is the 31st October.

We reserve the right to terminate this service at any time without prior notice and/or to refuse this service at any time.

Acceptance of applications for this service are on the basis that customers will comply in full with the procedures and conditions outlined below which apply in addition to the general terms & conditions of use of the PLT website.


Making Tax Payments

It is the responsibility of the customer to ensure that correct tax payments are made on time.

For customers availing of Service Plan 3 for submission of tax returns over the Revenue Ros internet system PLT can facilitate customers who wish to also make their tax payments via the Revenue Ros internet system.  The Revenue will be authorized to collect the tax due directly from your bank account by way of a once off direct debit.

Where PLT authorize the Revenue on your behalf to collect tax payments due directly from your bank account we accept no responsibility for the operation of the direct debit.

For customers availing of Service Plan 3 for submission of paper tax returns to the Revenue by post customers will be responsible for making their tax payments to the Revenue either by using the payslips issued to them by Revenue or by making the payments to Revenue over the Revenue Ros internet system.

To avail of the extended tax return E filing deadline date announced annually by the Revenue Commissioners all tax payments have to be dealt with by way of an authorized once off bank  debit in favour of the Revenue as well as the submission of your tax form over the Revenue Ros internet system.

What Plan 3 customers have to do

They must immediately appoint PLT as their tax agent and advise the Revenue Commissioners of this. The required letters for doing this will be sent to you by email as part of the payment acknowledgement process. You must respond to this email immediately when received.

You must complete your tax return within four weeks of becoming a member or such shorter period as required to meet the tax return filing deadline date and afford us time to complete the service for you. For customers who sign up for this service within two weeks of the tax return filing deadline we will endeavour to complete our Check & File service prior to the deadline date. If you miss our two week requirement deadline we do not guarantee that we will be able to comply with the Revenue time limits for submission of your tax form and we do not accept any liability for any tax penalties or interest charges that may arise because of the late submission of your tax form.

We have to be agent linked with the Revenue to send in your tax return on your behalf. This process normally takes two to three working days but the Revenue have stated that during the rush period leading up to the final tax deadline date that it could take up to seven days. We accept no responsibility if we cannot get agent linked in time to send your tax return to the Revenue.

You must advise PLT when you have completed your tax return form and it is ready for checking by our tax consultants. This is a once off check so you must ensure that the form is fully complete before notifying us.

3. Disclaimer of Warranties.

The Site is provided by the Company on an “as is” and on an “as available” basis. To the fullest extent permitted by applicable law, the Company makes no representations or warranties of any kind, express or implied, regarding the use or the results of the Service, the Content or the Materials in terms of its correctness, accuracy, reliability, or otherwise.
The Company shall have no liability for any interruptions in the use of the Site.

The Company disclaims all warranties with regard to the information provided, including the implied warranties of merchantability and fitness for a particular purpose, and non-infringement.

The Company does not warrant that the Site will operate error-free or that the Site and its server are free of computer viruses and other harmful elements. If as a result of your use of the Site or it’s Content, there is a  need for servicing or replacing equipment or data, the Company assumes no responsibility whatsoever for those costs.

4. Limitation of Liability

The Company shall not be liable for any damages whatsoever, and in particular the Company shall not be liable for any special, indirect, consequential, or incidental damages, or damages for lost profits, business interruption, loss of revenue, or loss of use, arising out of or related to this Site, the Content or the Materials, whether such damages arise in contract, negligence, tort, under statute, in equity, at law, or otherwise, even if the Company has been advised of the possibility of such damages.

The Company cannot, at any time, accept responsibility for any losses, injuries, inconvenience or expenses caused due to Force Majeure including but not limited to government action or restraint, war, riot, civil strife, industrial dispute, strikes, terrorist activity, natural or nuclear disaster, fire, flood, delays, weather conditions or the threat of any of these or any other event beyond its control.

5. Indemnification

You agree to indemnify and hold the Company, its parents, subsidiaries, affiliates, officers and employees, harmless from any claim or demand, including reasonable legal fees and costs, made by any third party due to or arising out of your use of the Site the Content or the Materials, the violation of these Terms, or the infringement by you, or any other user of the Site using your computer of any intellectual property rights of any third party

6. Modifications and Interruption to Service

The Company reserves the right to modify or discontinue the Service with or without notice to you. The Company shall not be liable to you should the Company exercise its right to modify or discontinue the Service. You acknowledge and accept that the Company does not guarantee continuous, uninterrupted or secure access to the Site and operation of the Site may be interfered with or adversely affected by numerous factors or circumstances outside of the Company’s control.

7. Third-Party Sites

The Site may include links to other sites on the Internet that are owned and operated by online merchants and other third parties.  You acknowledge that the Company is not responsible for the availability of, or the content located on or through, any third-party site. You should contact the site administrator or webmaster for those third-party sites if you have any concerns regarding such links or the content located on such sites.  Your use of those third-party sites is subject to the terms of use and privacy policies of each site, and the Company is not responsible therein. The Company encourages you to review the privacy policies of third-parties’ sites.

8. Disclaimer Regarding Accuracy of Information

While the Company attempts to ensure that the information on the Site and contained in any report is accurate, the Company makes no representations or warranties as to the accuracy or reliability of any information provided on the Site or in any report and shall not be responsible for any error or omission in the information supplied to you.

In particular, the Company shall not be liable for the accuracy of, or any loss or damage arising from, any information that the Company supplies to you as a result of any incomplete or inaccurate data or information supplied to the Company by you or as a result of any other fault attributable to you.

9. Fees

The service is provided subject to a fee for each tax year and the Customer will enjoy unlimited access to the website as applicable for each service.

Once the fee is paid and usage of the service commenced it is not possible to obtain a refund. Where refunds are made an administration fee of €50 will apply.

During the year it is possible to upgrade to another Plan and obtain a credit for the fee already paid for that tax year. It is not possible to down grade from any plan and obtain a refund during the year. A down grade in service will be facilitated at the next renewal date.

10. Tax Calculators

The tax calculators on our site are intended to provide you with an estimate of your tax position for the tax year involved. Our tax calculators do not take account of the restrictions on certain tax reliefs for high earners the rules for which apply from the year 2007 on.

Your tax position for any tax year is subject to determination by the Revenue Commissioners on submission of your completed tax return to them.

The Company cannot accept any liability for any difference that may arise between your final tax liability as determined by the Revenue Commissioners and the estimate of your tax position as calculated by yourself using our calculators subject to the terms and conditions of our tax guarantee.

The Company’s calculators have been designed to cater for the majority of people that the Company believes they will be of benefit to. For individuals whose tax affairs are too complicated to benefit from the Company’s calculators individual consultations are available from our tax consultants. A charge will arise for such consultations but at a reduced rate to subscribers to the website.

Our calculators do not allow for the tax reliefs due to the carrying on of a farming activity and any customer using our service while carrying on a farming activity accept this and that PLT has no responsibility for not claiming farm tax reliefs applicable to a farming activity.

11. Tax Guarantee

All of our customers automatically qualify for our unique income tax guarantee which applies in the following circumstances only –

Your tax return is being made on time within the Revenue tax return deadline filing dates for the year involved and all correct preliminary and final tax payments have been or will be made on time.

Your LPT property tax return made and paid on time.

The tax year involved is not under Revenue audit, review, examination or enquiry.

Your assessable income for tax purposes for the year does not exceed €200,000.

There are no claims for Double Taxation Relief for the year involved.

You did not receive any paye tax refunds for the year in question and  the Revenue are not collecting past years tax underpayments by reducing your tax credits for the year involved.

You have made a full disclosure of all your income sources for tax purposes and all tax deductible expenses, other tax deductions and tax credits claimed by you for the year involved are genuine valid allowable claims.

You are resident and domiciled in the Republic of Ireland for tax purposes except for non resident landlords whose only source of income in Ireland is property rental income from no more than 3 residential properties.

You did not exercise or benefit from any share option/ restricted stock units schemes and/or similar type schemes during the tax year.

The guarantee does not apply if you carry on farming activity or foreign business activity, for income tax marginal relief exemption cases, capital gains tax, prsi or usc liabilities, any tax liabilities in respect of Foreign Life Policies, Offshore funds and any other Offshore products and USC levy on  bonus payments to bank employees.

12. Tax Information and Advice

The tax information and advice contained on the website is based on the Company’s interpretation of Revenue law and current practice. The Company does not guarantee that the Revenue or other government departments might not challenge same or may take a different interpretation there from. All Customers signing up for access to the website accept that it is for the personal use of the Customer only and may not be used for any other purpose.

13. Governing Jurisdiction

The Site is operated and provided in the Republic of Ireland.  As such, the Company is subject to the laws of the Republic of Ireland, and such laws will govern the Terms. The Company makes no representation that the Site or the Service are appropriate, legal or available for use in other locations and/or jurisdictions. Accordingly, if you choose to access the Site, you are agreeing to do so subject to the laws of the Republic of Ireland and further agree to submit to the exclusive jurisdiction of the Irish Courts in relation to any matter arising under or in connection with your use of this website or its contents.

14. Compliance with Laws.

You may not use the Service in any way that violates any applicable laws, regulations or other government requirements. You further agree not to transmit any material that encourages conduct that could constitute a criminal offence, give rise to civil liability or otherwise violate any applicable laws regulations or other government requirements.

15. Copyright and Trademark Information

The Site, Content and Materials (including, for the avoidance of doubt, the tax calculators), as well as their respective layout, arrangement and design elements and each of it’s individual pages, are and will always remain the property of the Company and it’s affiliates and are protected by Irish, European and international copyright, trademark and other applicable intellectual property laws.

You may not modify, publish, transmit, display, participate in the transfer or sale, create derivative works, or in any way exploit any of the Content or the Materials, in whole or in part. Except as otherwise expressly permitted under copyright law, no copying, redistribution, retransmission, publication or commercial exploitation of downloaded material will be permitted without the express written permission of the Company or the copyright owner.

In the event of any permitted copying, redistribution, or publication of copyrighted material, no changes in or deletion of author attribution, trademark legend, or copyright notice shall be made. You hereby acknowledge that you do not acquire any ownership rights by downloading or printing the copyrighted material, or by using the Site.

The Company offers you access to the Site, and to the Content and Materials available on the Site solely for your own personal and non-commercial use. You may not resell or make any commercial use of the Site or the Content or the Materials. You may not make use of any product listings, descriptions, or prices. You may not download or copy any account information for the benefit of any other merchant. You may not make use of any robots, spiders, or similar data mining, data gathering or extraction tools or manual processes to collect, gather or copy any of the Content or the Materials in an unauthorized manner.

You may not engage in any practice or activity the purpose of which is to obtain lists of users, portions of a database, or other lists or information from this Site, in any manner or in any quantities not authorised by the Company. You may not frame or utilize framing techniques to enclose any trademark, logo, or other proprietary information (including images, text, page layout, or form) of the Company or its affiliates without prior express written consent.

You may not use meta tags or any other “hidden text” utilizing the Company’s name or trademarks without the express written consent of the Company.

16. Botnets

The Company retains the right, at it’s sole discretion, to terminate any accounts involved with botnets and related activities. If any hostnames are used as command and control points for botnets, the Company reserves the right to direct the involved hostnames to a honeypot, loopback address, logging facility, or any other destination at the Company’s discretion.

17. User Submissions

Generally, any communication which you post to the Site is considered to be non-confidential.

By posting communications to the Site, you automatically grant to the Company a royalty-free, perpetual, irrevocable non-exclusive license to use, reproduce, modify, publish, edit, translate, distribute, perform and display the communication alone or as part of other works in any form, media, or technology whether now known or hereafter developed, and to sub-licence such rights through multiple tiers of sub-licences.

The posting of any communication to the Site must not be illegal, obscene, threatening, defamatory, invasive of privacy, infringing of intellectual property rights, or otherwise injurious to third parties or objectionable and must not consist of or contain software viruses, political campaigning, commercial solicitation, chain letters, mass mailings, or any form of “spam”.

You may not use a false e-mail address, impersonate any person or entity, or otherwise mislead as to the origin of the content.

The Company reserves the right (but not the obligation) to remove or edit such content, but does not accept any obligation to regularly review posted content.

You are hereby representing and warranting that you own or otherwise control all of the rights to the content that you post; that the content is accurate; that use of the content supplied does not violate this policy and will not cause injury to any person or entity; and that the you will indemnify the Company or its affiliates for all claims resulting from content that is supplied.

The Company takes no responsibility and assumes no liability for any content posted by you or any third parties.

18. Cancellation of Contract – European Communities (Protection of Consumers in respect of Contracts made by means of Distance Communications) Regulations, 2001 and 2005 (“the Regulations”

Pursuant to the Regulations, you are entitled to cancel the contract that you are about to enter into with the Company (“the Contract”), without giving reason to the Company at any time within seven days of entering into the Contract (“the Cancellation Period”). However, under the Regulations, where the provision of the Service has commenced, with your agreement, before the end of the Cancellation Period, then your right of cancellation may not be exercised.

By entering into the Contract and by accepting these Terms, you are agreeing to the Company commencing the provision of the Service prior to the end of the Cancellation Period and therefore are agreeing that you will not cancel the Contract.
The Regulations apply to natural persons who is/are acting for purposes which are outside that person’s trade, business or profession. They do not apply to businesses or companies or other trade or commercial customers.

The Regulations require, inter alia, that the Company provides you with the following information:
Company Name: Pay Less Tax Limited
Trading Address: 117 Baggot Court, Dublin 2.
Main Characteristics of Goods and Services:

Personal tax management system provided via the internet with associated ancillary services
Price of Goods or Services (including all taxes):

As per the Plans and Pricing page on the site.
Arrangement for payment, delivery or performance:

Payment by way of Debit/Credit card at time of entering into the contract. The service will be provided by the internet. Some aspects may be provided by way of telephone communication and/or personal consultation.
Contract Duration: Subject to the terms and conditions outlined above the initial period ends on the 31st December in the year of commencement. Thereafter the contract runs for a period of twelve months ending on the 31st December each year subject to the terms of the contract outlined above.

19. Complaints

The Company hopes that you will be fully satisfied with the Service that is provided to you. The Company is and will always strive to improve its Service. If you wish to make a complaint about the Service then please write to Complaints Officer, at Pay Less Tax Ltd, 117 Baggot Court, Dublin 2 setting out in full the nature of your complaint.
The Company will endeavour to acknowledge your complaint within two working days. The complaint will be fully investigated and the Company will endeavour to respond to your complaint within five working days from receipt.
If you are a consumer using the Service for private use and are not satisfied with the response that you receive, you may refer the matter to the Director of Consumer Affairs at
Office of the Director of Consumer Affairs,
4 Harcourt Road,

Dublin 2

Ph. 402 5555 (01 area), 1890 432 432 (outside 01 area)

Fax Number:  01 4025501

Web site: http://www.consumerconnect.ie/

20. Other Terms

If any part or provision of these Terms shall be unlawful, void or unenforceable for any reason, the other provisions (and any partially-enforceable provision) shall not be affected thereby and shall remain valid and enforceable to the maximum possible extent.

You agree that these Terms and any other agreements referenced herein may be assigned by the Company, in our sole discretion, to a third party in the event of a merger or acquisition.
These Terms shall apply in addition to, and shall not be superseded by, any other written agreement between the Company and you.
You agree that by accepting these Terms, that you are consenting to the use and disclosure of your personally identifiable information and other practices described in the Company’s Privacy Policy Statement.

These Terms constitute the entire agreement between the Company and you with respect to the subject matter hereof and supersede all previous written or oral agreements between the parties with respect to such subject matter

The section headings used herein are for convenience only and shall not be given any legal import.
None of the following or any combination thereof shall release, discharge or in anyway any affect the liability you may have to the Company or incur any further obligation or liability on the part of the Company to you or any third party:
1. Any neglect delay or forbearance of the Company in endeavouring to obtain payments of any sums due hereunder or enforcing the performance and observance of any of your obligations hereunder;
2. Any extension of time given to you by the Company;
3. Any variation of the terms hereof (including any reviews of the amounts payable hereunder) or the transfer of the Company’s interest herein;
4. Any change in the structure or powers of either the Company or you.