asked the Minister for Health the amount of money collected from farmers by way of health contributions in the years 1983, 1984 and 1985, excluding arrears; and the method of collection being used as a result of the passing of legislation on land tax.
Written Answers. - Farmers' Health Contributions.
97.
Health boards were responsible for the collection of health contributions from full time farmers up to 6 April 1984. Because of a High Court judgment in July, 1982 which involved a change from a notional (RV/Multiplier) to a factual basis of assessment no demands were issued by health boards in 1983. Technically any demands issued by health boards in 1984 and in 1985 were in respect of arrears.
A total of £4,600,113 was collected by health boards in the years 1983 (£726,423), 1984 (£2,457,408) and 1985 (£1,416,282).
The Revenue Commissioners who were previously responsible for the collection of health contributions from farmers with other trades or professions were also assigned responsibility for the collection of these contributions from full time farmers with effect from 6 April 1984. Their record of receipts do not allow the supply of information in the form requested by the Deputy. However, the Collector General collected a total of £1.83 million from all farmers in the three years ended 31 December 1985.
A breakdown of receipts collected in respect of each contribution year is as follows:
|
Contribution Year |
Receipts |
|
£000 |
|
|
1982-83 |
110 |
|
1983-84 |
870 |
|
1984-85 |
780 |
|
1985-86 |
70 |
With the introduction of the land tax the existing method of collecting health contributions from farmers needs to be reviewed. The matter is at present under consideration but no decision has yet been taken. Pending that decision health contributions are being collected by the Revenue Commissioners on the existing basis of assessment.