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
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