: I move:
That Dáil Éireann approves the following regulations in draft—
Health Contributions (Yearly Reckonable Income) (Variation) Regulations, 1983
a copy of which regulations in draft was laid before the House on 10th March 1983.
Health Contributions Regulations: Motion .
: Would the Minister tell us in view of the High Court judgment of 30 July which stated that certain sections of the Valuation (Ireland) Act, 1852, were unconstitutional, how he might propose to levy some farmers in view of the proposed abandonment of rateable valuation?
: I make the point——
: Is the Minister concluding?
: Yes. The difficulties which arose during the course——
: I want to get this clear.
: Before the Minister concludes——
: I will refer to the Deputy before replying.
: Have the health boards yet been notified of the method by which the contributions will be collected from the farming community? Is it proposed that the health boards should continue to collect this money? The health boards make the point, quite validly, that they are not collectors. The money does not go to their revenue; it goes to the central Exchequer. Has the Minister notified the health boards yet? If not, when does he intend to do so? We are coming to the end of March.
: The Minister to conclude.
: I confirm to Deputy O'Hanlon that the health boards, certainly in respect of the current year, will be collecting these moneys. As Deputies know, the regulations provide that for farms the liability will be assessed on a factual basis as in the case of self-employed persons and the effect will be that farmers will be assessed on the basis of profits or gains from farming activity less any expenses incurred in earning those profits and less any superannuation contributions which they may have paid. Therefore, I am hopeful that as a result of the changed basis of assessment there will be a significant improvement in the collection rate and for the time being the health boards will have direct responsibility. Perhaps a change will occur in 1984 or 1985 but for the current year it will rest with the health boards.
Question put and agreed to.