Income Levy info on Form 11 - why?

Does anyone know the reason why, on the Form 11 for 2009, you are required to split the Income into 2 parts (Jan-Apr & May-Dec) and also to show how much Income Levy was deducted in each part of the year.

I know that each part of the year had a different rate but the final ROS (and therefore I presume Revenue) computation uses a composite rate of 1.67% anyway on the full income for the year so I don't see any benefit (for either the taxpayer or Revenue) of having to split the income at all.

It's turning into an absolute nightmare where somebody has additional PAYE income (eg spouse with other income) but no Income Levy cert has been issued.

Page 30/31 of [broken link removed] might be relevant.
It seems that Revenue will check whether the employee has an under/overpayment for the period by comparing:

(a) the amount for the full year calculated using the composite rate and
(b) the 2 separate amounts calculated using the rates applying for Jan-April and May to December

That mini-budget must have caused any number of headaches for all concerned with payroll issues :-(

It is particularly relevant where income levels varied (pay cuts? commissions?) in the separate parts of the year.

Thanks for that link

From page 29 of the link, I think the split in the year will only affect year-end calculations where an employee was paid between €289-€352 per week in the period Jan-Apr 2009 because Revenue will not seek to recover the underpayment from this period in this specific one-off situation