Helen Keogh
Question:43 Ms Keogh asked the Minister for Finance whether he has participated in the inter-departmental review on the imposition of PRSI and levies in maintenance payments between separated spouses. [2628/96]
Vol. 461 No. 2
43 Ms Keogh asked the Minister for Finance whether he has participated in the inter-departmental review on the imposition of PRSI and levies in maintenance payments between separated spouses. [2628/96]
54 Mr. Clohessy asked the Minister for Finance whether he has participated in the inter-departmental review on the imposition of PRSI and levies in maintenance payments between separated spouses; and if he will make a statement on the matter. [2627/96]
I propose to take Questions Nos. 43 and 54 together.
Until 6 April 1995 where an individual made an enforceable maintenance payment to an estranged spouse, PRSI contributions, health contribution and employment and training levy were chargeable on the paying spouse's income at the time it is earned and again on the maintenance payments on their receipt by the receiving spouse. In 1994 a review of the treatment of maintenance payments for the purposes of levies and PRSI was undertaken by officials of my Department, the Office of the Revenue Commissioners and the Departments of Social Welfare, Health and Enterprise and Employment.