asked the Minister for Finance if a person (details supplied) in County Kerry is liable for payment of £211.64 income tax to the Revenue Commissioners in respect of the 1988-89, tax year in view of the fact that he is the holder of a medical card; and if he will make a statement on the matter.
Written Answers. - Medical Card Holder's Tax Liability.
69.
I am advised by the Revenue Commissioners that the £211.64 referred to represents the balance due on a demand of £315.64 after payment of £104 by the taxpayer. The demand included liabilities of £208 in respect of PRSI, £59.80 in respect of the health contribution and £47.84 in respect of the employment and training levy. The health contribution and training levy are not payable by taxpayers holding medical cards issued under the Health Act, 1970.
The inspector of taxes was not aware that the taxpayer was the holder of such a medical card. The assessment will be reviewed if the taxpayer supplies details of the medical card to the inspector of taxes.