F11, Is income levy charged on net or gross income?

Hi all,

Hope you might be able to clarify something for me.

I am filing online on ROS for my relative who has rental income, PAYE pensions, Deposit interest, and SW pension.

She is a resident of a Nursing Home and claims Health expenses for that.

Her net tax liability is nil due to the Health expenses.

I expected the Income levy to be charged on the rental income, so am surprised the liability is nil.

Would anyone know if this is correct?

Many thanks.

Does she hold a full Medical Card?

If she does then she is exempt from the Income Levy.

Leaky1 said:

Does she hold a full Medical Card?

If she does then she is exempt from the Income Levy.

Click to expand...

Funnily enough, I have just reviewed the return now, and I didn't tick the box to indicate that she has a full medical card (just forgot), and the liability is still zero. A refund has been generated for DIRT credit too.

Happy days if this is correct folks! She will be delighted, but be careful what you wish for.....

If her income is less than 20k she will be exempt from paying the levy.