I am advised by the Revenue Commissioners that an estimated 9,600 persons are working in the Republic of Ireland who have given their address as being in Northern Ireland and in respect of whom income tax returns for the tax year 2009 have been received by way of either P35 end-of-year returns filed by employers in respect of their employees or income tax form 11 returns which are required where non-PAYE income is greater than €3,174.
It is not possible to identify from the Revenue records how many of these cases have been in receipt of a repayment of income levy for 2009 or 2010.
However, an individual, whether resident or non-resident, would have qualified for a repayment or exemption of income levy if he or she: — proved to the Revenue Commissioners that his or her income for 2010 did not exceed €15,028; — was able to show that, by virtue of section 45 of the Health Act 1970 or Council Regulation (EEC) No. 1408/71, he or she had full eligibility for services under Part IV of that Act; or — if aged over 65, had an income that did not exceed €20,000/€40,000 per annum for single/married persons respectively. The income levy no longer applies for 2011 and subsequent years and has been replaced by the Universal Social Charge.