asked the Minister for Finance the criteria used in assessing landowners in demands for health contributions, the youth employment levy and the income levy since the Office of the Collector General took over the responsibility of collection.
Ceisteanna—Questions. Oral Answers. - Levies on Landowners.
14.
The liability of self-employed individuals, including landowners, for health contributions, youth employment levy and income levy is based on "reckonable income", which is defined broadly as income from all sources of the year preceding the year of assessment. The amount payable in respect of health contributions is 1 per cent or reckonable income up to a ceiling of £12,000 for the contribution year 1984-85.
For the same year there are no income ceilings with respect to youth employment levy and income levy, both of which are also chargeable at the rate of 1 per cent of reckonable income. Individuals whose reckonable income does not exceed £5,000 are not liable to income levy for the contribution year 1984-85.