asked the Minister for Finance the reason a person (details supplied) in County Louth is continued to be billed with £162 health contribution and youth employment levy in view of the fact that he is a PAYE worker employed by Louth County Council; and if he will make a statement on the matter.
Written Answers. - Health Contribution and Youth Employment Levy.
60.
In addition to health contributions and levies payable by deduction from a person's salary under the PAYE/PRSI system, further amounts are payable on any income which is directly assessed to income tax by the inspector of taxes.
I am informed by the Revenue Commissioners that the sum of £162 referred to is in respect of the health contribution and youth employment levy payable by the person concerned on farming income for the year ended 5 April 1988. The charges are based on estimated income of £7,200 as the person in question has not yet furnished a return of income for 1987-88. Returns of income are also outstanding for the years 1984-85, 1985-86 and 1986-87 and health contributions and levy charges based on estimated income tax assessments are due for those years in the sum of £564. When returns of income are furnished any necessary revision of the health contributions and levy charges will be made.