Vol. 440 No. 8
81 Mr. Noonan (Limerick East) asked the Minister for Health if a person who has a medical card is exempt from paying the health levy and the youth employment levy; and if so, if a person (details supplied) in County Limerick from whom such deductions have been made is entitled to a rebate.
I am not in a position to comment on the details of particular cases regarding the payment of health contributions, as my Department does not have access to the Revenue or Social Welfare records. I can state, however, that under the present arrangements, where an employee holds a medical card the payment of the health contribution is the responsibility of the employer. If an employee is due a refund of the health contribution, the responsibility for making such a refund lies with the employer.
In the 1994 budget the Minister for Finance announced that, following the recommendation of the Expert Group on the Integration of the Tax and Social Welfare Systems, he proposed to remove the obligation on employers to pay the health levy and the youth employment levy in respect of employees with medical cards. The arrangements regarding the youth employment levy are, of course, a matter for the Minister for Enterprise and Employment.
