The health contribution is not payable by widows and widowers under section 11 of the Health Contribution Act 1979 as amended by section 24 of the Social Welfare Act 1995. If the Deputy has in mind a specific case or cases where the health contribution may have been collected in error, I will arrange to have the matter examined further on receipt of relevant details from him. I might also advise the Deputy that persons who consider that they may be entitled to a refund of the health contribution may pursue their case by contacting either their employer, if the query relates to a payment made in the current year, or PRSI Refund Section, Department of Social and Family Affairs, Oisín House, Pearse Street, Dublin 2, Telephone 01-6732586, if the query relates to a payment made in a previous year.