Cap. 123 Art. 48ASpecial provisions regarding certain income derived by outworkers on a part-time basis.

(1) Where a VAT registered person engages any individual for the carrying out of hand knitting, lace making, crochet and embroidery activities at home against a net remuneration in any one year preceding a year of assessment not exceeding five hundred euro (500) the tax due in respect of the income paid to any such outworker and the deductions that may be made in respect thereof by the person engaging them shall be regulated in accordance with such rules as may be made under this article: Provided that the work carried out by such outworkers shall in all cases be handmade and not machine-made.

(2) The Minister may by order extend the provisions of sub-article (1) to the remuneration of such workers as may be prescribed in the Order under such conditions as may be set out in the said Order.