asked the Minister for Finance the number of farmers in County Wexford in each of the last five years who paid (a) the youth employment levy; (b) the one per cent income levy; the total amounts paid in each year; the number of farmers from whom payment of these levies is outstanding; the total amounts outstanding in each case; and (c) in each of the last five years who have paid the health levy; the total amounts paid in each case; the number of farmers from whom payment of the health levy is outstanding; the total amounts outstanding in each case; and if he will make a statement on the matter.
Written Answers. - Levies Payable by Farmers.
36.
Health contributions and levies payable by full time farmers for years up to and including 1983-84 are collectable by health boards. The health contributions and levies payable for that period by farmers with other trades or professions are collectable by the Revenue. For years subsequent to 1983-84 the Revenue is responsible for the collection of health contributions and levies from all farmers.
The following tables give the information requested. The information in relation to the Revenue Commissioners is at Table A. The South Eastern Health Board provided the information at Table B. The figures shown for amounts outstanding are no more than estimates and on the basis of previous experience the amounts shown will be subject to downward revision on closer examination, on appeal, and for various other reasons, and the figures will change accordingly.
With regard to the information provided by the South Eastern Health Board at Table B, I have been advised (1) that the board are unable to indicate the number of farmers in arrears on an annual basis, but that as at 7 April 1987 there were 3,294 farmers with outstanding balances in respect of health contributions and the levies, and (ii) no demands were issued by the health boards in 1983 for health contributions and the levies because of problems associated with the change over to a revised system of assessment. The collection position is reflected in the low levels of payments received in that year.
A. Collection by the Revenue Commissioners of Health Contributions, Youth Employment Levy and Income Levy from Farmers in County Wexford.
1982-83 — (Farmers with another trade or profession).
|
Health Contributions |
Youth Employment |
Income Levy |
||||
|
Amount |
Number |
Amount |
Number |
Amount |
Number |
|
|
£ |
£ |
£ |
||||
|
Paid |
4,879 |
99 |
8,230 |
115 |
— |
— |
|
Outstanding |
11,682 |
203 |
19,305 |
196 |
— |
— |
1983-84 — (Farmers with another trade or profession).
|
Health Contributions |
Youth Employment |
Income Levy |
||||
|
Amount |
Number |
Amount |
Number |
Amount |
Number |
|
|
£ |
£ |
£ |
||||
|
Paid |
4,688 |
96 |
6,267 |
97 |
6,267 |
97 |
|
Outstanding |
14,410 |
216 |
22,331 |
225 |
22,331 |
225 |
1984-85 — (All Farmers).
|
Health Contributions |
Youth Employment |
Income Levy |
||||
|
Amount |
Number |
Amount |
Number |
Amount |
Number |
|
|
£ |
£ |
£ |
||||
|
Paid |
63,406 |
894 |
75,018 |
901 |
64,522 |
669 |
|
Outstanding |
115,987 |
1,493 |
148,601 |
1,536 |
139,461 |
1,136 |
1985-86 — (All Farmers).
|
Health Contributions |
Youth Employment |
Income Levy |
||||
|
Amount |
Number |
Amount |
Number |
Amount |
Number |
|
|
£ |
£ |
£ |
||||
|
Paid |
50,148 |
729 |
58,121 |
728 |
50,984 |
555 |
|
Outstanding |
142,177 |
1,643 |
176,291 |
1,681 |
164,170 |
1,291 |
1986-87 — (All Farmers).
|
Health Contributions |
Youth Employment |
Income Levy |
||||
|
Amount |
Number |
Amount |
Number |
Amount |
Number |
|
|
£ |
£ |
£ |
||||
|
Paid |
5,387 |
67 |
6,040 |
70 |
— |
— |
|
Outstanding |
219,666 |
2,403 |
272,869 |
2,481 |
— |
— |
B. (i) Collection by South Eastern Health Board of Youth Employment Levy and Income Levy from full time Farmers in County Wexford.
|
Received in |
Youth Employment Levy |
Income Levy |
Total |
|
|
1982-83 |
1983-84 |
1983-84 |
||
|
£ |
£ |
£ |
||
|
1984 |
98,497 |
110,093 |
109,722 |
318,312 |
|
1985 |
30,887 |
38,298 |
38,530 |
107,715 |
|
1986 |
28,716 |
34,113 |
33,655 |
96,484 |
Amounts of Youth Employment Levy and Income Levy Outstanding.
|
1982-83 |
1983-84 |
1983-84 |
Total |
|
£ |
£ |
£ |
£ |
|
83,949 |
99,619 |
100,599 |
284,167 |
Number of Farmers who have paid.
|
1984 |
1985 |
1986 |
|
2,977 |
1,096 |
1,356 |
B. (ii) Collection by South Eastern Health Board of Health Contributions from full time Farmers in County Wexford.
|
Year |
Receipts |
Numbers who Paid |
Balance Outstanding at End of Year |
|
£ |
£ |
||
|
1982 |
186,000 |
4,017 |
371,000 |
|
1983 |
25,000 |
468 |
329,000 |
|
1984 |
159,000 |
2,977 |
448,000 |
|
1985 |
68,000 |
1,096 |
363,000 |
|
1986 |
75,000 |
1,356 |
271,000 |