The position is that all individuals are liable to pay the income levy if their gross income (excluding social welfare payments) exceeds the threshold of €18,304 per annum or in the case of individuals 65 or over, if their gross income exceeds the income exemption limit of €20,000 per annum. In addition, persons who are full medical card holders are exempt from the income levy. I am advised by the Revenue Commissioners that the person referred to in the Deputy's question is over the age of 65 and the income received from the superannuation pension exceeds the threshold limit, which makes her liable to pay the 1% income levy. If, however, she is the holder of a full medical card she is excluded from the income levy and is entitled to a refund of any levy paid.