asked the Minister for Health if he is aware that people who rent land are required to pay health contributions based on the land valuation of the rented land; and if he will make a statement on the matter.
Written Answers. - Health Contributions.
508.
Unless otherwise exempted under the terms of the Health Contributions Act, 1979, such as by virtue of having full eligibility for services under Part IV of the Health Act, 1970, a person to whom land is rented is liable for health contributions as the beneficial occupier of such land. The extent of his liability is calculated on the same basis as if he were an owner occupier.