Vol. 455 No. 8
43 Mr. Hilliard asked the Minister for Finance if legislation allows the Revenue Commissioners to deduct levies of 1 per cent and 1.25 per cent from headage payments when such headage payments account for the sole profit of a farmer. [12865/95]
I have been advised by the Revenue Commissioners that headage payments form part of a farmer's taxable trade income whether or not it is the farmer's sole source of income. Consequently, it is also "reckonable income" for the purpose of determining whether a person is liable for the health contribution of 1.25 per cent under the Health Contributions Act, 1979 and the employment and training levy of 1 per cent under Employment and Training Levy legislation.
The levies do not apply where an individual's income is less than £9,250 per annum.
The health contribution and employment and training levy legislation transfers responsibility to the Revenue Commissioners to collect these charges.
