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1. The tax shall be payable each month on salaries, wages and emoluments paid by the Communities to each person liable.

2. However, monies and allowances, whether lump sums or not, which represent compensation for expenses incurred in the perfomance of official duties, shall be excluded from the basic taxable amount.

3. The family allowance and social benefits listed below shall be deducted from the basic taxable amount:

(a) family allowances:

— household allowance ◄ ,

— dependent child's allowance,

— education allowance,

— allowance on the birth of a child;

(b) social assistance;

(c) allowances paid on account of occupational disease or accident;

(d) that part of any payment which represents family allowances. The amount to be deducted shall be calculated, with due regard, where appropriate, to the provisions of Article 5.

4. Subject to the provisions of Article 5, an abatement of 10 % for occupational and personal expenses shall be made from the amount obtained by applying the preceding provisions.

An additional abatement equivalent to twice the amount of the allowance for a dependent child shall be made for each dependent child of the person liable as well as for each person treated as a dependent child within the meaning of Article 2 (4) of Annex VII to the Staff Regulations.

5. Deductions from remuneration of persons liable on account of pensions and retirement allowances or of social security shall be deducted from the basic taxable amount.