asked the Minister for Health if he agrees that the taxable income of a farmer should also be acceptable for calculating the health contribution charges as well as his income tax.
Written Answers. - Health Contributions.
225.
Health contributions for all self-employed persons, including farmers, are based on a person's gross income for income tax purposes. This is comparable to the income basis used for the PAYE sector. Depreciation and certain capital expenditure are, however, deductible from income for income tax purposes whereas such deductions are not allowable in the case of health contribution assessments. This situation applies to the self-employed generally, including farmers, and to the PAYE sector. I see no justification for making an exception in the case of farmers.