Emmet Stagg
Question:73 Mr. Stagg asked the Minister for Labour if he will outline the loss of revenue arising from exempting medical card holders from the employment and training levy for each of the years from 1985 to 1990.
Written Answers. - Medical Card Holders.
There is no loss of revenue from exempting medical card holders, who are employees, from payment of the employment and training levy because section 16 (c) of the Youth Employment Agency Act, 1981, provides that the levy arising for an employed medical card holder must be paid by the employer.
Self-employed persons and persons in receipt of occupational pensions only who are medical card holders are also exempt from liability for levy. I am informed by the Revenue Commissioners that it is not possible to estimate the amount of revenue foregone as a result but, given the criteria for qualification for a medical card, the amount involved, if any, is likely to be quite small.