Health levy refund - all Income?

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?

rustbucket said:

How is it taking so long to process these things?

Click to expand...

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.

Dept of social protection are now answering their phones for Health Levy refund queries.