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Dáil Éireann debate -
Thursday, 15 May 1986

Vol. 366 No. 6

Written Answers - Income Levies.

48.

asked the Minister for Finance if a person (details supplied) in Dublin 12 who is retired and who has an employers pension from a previous employer and some book interest should be paying health contributions, the youth employment levy and income levy for the year ended 5 April 1986, and the youth employment levy for the year ended 5 April 1985, in view of the fact that he pays K1 Social Insurance contributions and given his status.

I have been advised by the Revenue Commissioners that the person concerned, who is in receipt of a pension and investment income, is liable for the health contribution, youth employment levy and income levy on both of those sources of income for the two years ended 5 April 1985 and 5 April 1986. The liability in relation to his pension was satisfied for both years by means of deductions made from the pension under the PAYE system. The liability in relation to his investment income is payable by him directly to the Revenue Commissioners.

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