Health levy refund - all Income?

datacopy

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Apologies if that item has already been discussed - I note that there is quite a lot of discussion on the Health levy refunds but I cannot see anything which relates specifically to my question below.

My question - is the Health levy threshhold of €26,000 a threshold for all income ( and if so what does all income include) or for PAYE income only.

Take for example a PAYE worker with PAYE income of €21,000 in 2008 but with gross pay of more than €500 in some weeks (overtime etc)and would therefore have paid a health levy contribuition in those weeks. This person may be intitled, it appears, to a refund of the Health levy paid in those (overtime) weeks.
However this paye worker also has some Unemployment Benefit - say €3,000 and a some income from a small farm - say - taxable profit of €4000. Total income (before Capital allowances) therefore is €28,000.

Would he / she be due a health levy refund on that basis? Is any / all of the farm income and the UB taken into consideration in calculating whether a health levy refund is due?

Would capital allowances of say €2,500 make any difference to a refund?

Thank you
 
The unemployment benefit isn't reckonable income for Health levy purposes, so you'd be entitled to a repayment of any health levy deducted in your employment. Be sure to attach a copy of your notice of assessment and your P60 with your claim.
 
Thanks Mandlebrot
Could I just clarify the situation re the farming income and capital allowances (for the avoidance of doubt) - does the reckonable farming income include or exclude capital allowances?

If, for example, the farming profit (before capital allowances) were €5,500, total income (PAYE Income + farming profits excluding unemployment benefit) is €26,500. Farming capital allowances = €2,500.
Income net of Capital allowances is €24,000
Is it the total income (€26,500) or total income net of Capital allowances (€24,000) which would be considered in determining whether the Health Levy threshold of €26,000 was reached / exceeded?

Thanks again
 
Has anyone actually had any success getting a health levy refund or even making contact with Dept of Social Protection?

I applied in Jan 2012. Got a letter back in Sept 2012 stating that I needed to submit a P60 (despite already doing this in Jan)

I re submitted everything in Sept and still have heard nothing. Phone number just goes to a message saying 'processing applications received in June 2012'

Trying to figure out now whether mine is still classed as a Jan application or a Sept one.

How is it taking so long to process these things?
 
How is it taking so long to process these things?

Probably 2 reasons:
Because every Gom in the country is sending in a claim, regardless of whether or not they're entitled, based on something they heard in the pub / online.
And because they're probably operating with the same or fewer staff trying to deal with this exponentially increased workload.
 
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