Dáil Éireann Debate, Tuesday - 5 November 2013
1163. Deputy Éamon Ó Cuív asked the Minister for Health the reason when assessing income of applicants for medical cards the Health Service Executive will not accept a P21 issued by the Revenue Commissioners but insist on a notice of assessment from the Revenue Commissioners when the Revenue Commissioners only issue P21s where a person’s self-employed income is a subsidiary income; and if he will make a statement on the matter. [46560/13]
View answerI am advised by the HSE that the Medical Card/GP Visit Card National Assessment Guidelines include a description of the documentary evidence that an applicant must provide in relation to each income type an applicant and his/her dependants, if any, is in receipt of. An assessment of means, essential to a determination of an applicant’s eligibility for medical card or GP visit card eligibility, cannot be concluded in the absence of the required proof verifying the household income amount.
The National Assessment Guidelines state that a person in receipt of an income from self employment must provide either a:
- Revenue Notice of Assessment as proof of income from this source, or
- if, Revenue has determined that an income return for tax purposes is not necessary, a Non Liable Notification Letter issued by Revenue in addition to a statement of the amount of income being received from this source.
A “Non Liable Notification Letter” will typically issue by Revenue in cases where a very low income is being returned from the self-employment activity concerned. Such determination can only be made by Revenue when an income return is made to Revenue and an assessment of tax liability is conducted based on the return.
A self-employed person should complete and submit a Revenue Form 11 in order to make a return of income for assessment by the office of the Revenue Commissioners. For assistance with completing a Revenue Form 11, the local offices of the Revenue Commissioners can be contacted or the website www.revenue.ie accessed.
A P21 is a tax balancing statement in respect of PAYE income only. Income from self-employment for the purposes of medical card eligibility assessment is based on information provided on a Revenue Notice of Assessment or a statement of the income being received where revenue have assessed the income amount as being non-liable for tax.
