asked the Minister for Health how it is intended to collect the health contributions from farmers in view of the High Court decision on PLV.
Ceisteanna—Questions. Oral Answers. - Farmers' Health Contributions.
20.
On 28 February 1983, I made amending regulations which provide that, for the purpose of assessing liability for health contributions, farmers' income will be determined on the basis of profits or gains from farming activities less expenses actually incurred in earning these profits. This means that farmers' income and the health contribution payable will be determined on the same basis as for other self-employed persons.
Could the Minister of State tell the House how the health boards propose to collect this money?
The health boards have collected this money in the past and will continue to do so, as the Deputy is probably aware, for this year. A committee have been set up from the Departments of Health, Finance and Labour and from the Revenue Commissioners and are meeting at present to work out a better way of collecting this money. When they report for the year 1984-85, that will be the new method of collection but for this year the method of collection will be as heretofore.
Would the Minister accept that in previous years it was not so difficult for the health boards because the amount payable was based on the poor law valuation? This year it is based on profits. Would the Minister accept that a letter went out from his Department explaining to the health boards how to assess the profits, this assessment being based on a system different from that used by the Revenue Commissioners? Would the Minister also accept that the health boards are obliged to collect the Youth Employment Levy, 1 per cent levy, as well as the health contributions? Would he also accept that those who hold general medical cards are not obliged to pay the health contribution at all? Finally, would the Minister accept that it should be no function of the health boards to be revenue collectors, particularly in the present situation when they are asked to collect the youth employment and 1 per cent levy from people who are not obliged to pay a health contribution?
The Deputy has asked a number of separate questions.
That was in order to speed up the proceedings.
In answer to the last question, I would not see it as a function of the health boards to collect the health contribution, youth employment levy and 1 per cent levy. Next year the system will be different, but I cannot say what it will be because it has not yet been explained.
On the question of the assessment of farmers, it is estimated that 60,000 farmers who are liable have been assessed for income tax on the basis of income for the year beginning 5 April 1983. These will have assessment notices from the Revenue Commissioners and the health boards will seek the production of these notices. There will remain about 29,000 not assessed in that way and in their case self assessment will be used.
Can the Minister give an estimate of what the Government expect to collect by way of health contributions through the health boards in the current year?
That is a separate question. It bears no relation to the question tabled.