Róisín Shortall
Question:242 Deputy Róisín Shortall asked the Minister for Finance if the income levy announced in Budget 2009 will be applied to income from community employment schemes. [36069/08]
View answerTuesday, 21 October 2008
Questions (153, 154, 155)
Róisín Shortall
Question:243 Deputy Róisín Shortall asked the Minister for Finance if the income levy announced in Budget 2009 will be applied to income from job initiatives. [36070/08]
View answerRóisín Shortall
Question:244 Deputy Róisín Shortall asked the Minister for Finance if the income levy announced in Budget 2009 will be applied to income from occupational or private pensions. [36071/08]
View answerWritten answers
I propose to take Questions Nos. 242 to 244, inclusive, together.
The position is that the income levy will be payable on all income up to a ceiling of €100,100 at a rate of 1 per cent, with a rate of 2 per cent applying to income in excess of that ceiling.
The provision specifically excludes from the charge any social welfare payments, including the contributory and non-contributory State pensions, made by the Department of Social and Family Affairs.
More detailed provisions, in relation to the collection, recovery, inspection of records, and other provisions required will be set out in the Finance Bill.