Michael McDowell
Question:38 Mr. M. McDowell asked the Minister for Health the circumstances in which maintenance payments made between separated spouses are subject to health levies; and if he will make a statement on the matter. [20316/96]
Vol. 473 No. 1
38 Mr. M. McDowell asked the Minister for Health the circumstances in which maintenance payments made between separated spouses are subject to health levies; and if he will make a statement on the matter. [20316/96]
Limerick East): Payments between separated spouses are liable for the health contribution levy where the payee's income — including the maintenance payment — exceeds £9,750 in the 1996-97 tax year. The payer is entitled to obtain a refund of the health contribution levy on that part of their income which constitutes a maintenance payment.