Income levy and medical card

[legallady]

My friend has recently become unemployed. He is signing on and has applied for a medical card. If he is granted a medical card, can he claim back the income levy he's paid this year? I remember seeing something along those lines on here previously. Thanks.

 

[boaber]

From Revenue's Income Levy FAQ:

2.4 I have a medical card – do I pay income levy on my wages?

Persons entitled to a full medical card are specifically excluded from the income levy. The exemption exists for people who hold a full medical card. It does not exist for people who hold a GP only medical card.

The individual does not need to hold the full medical card for the full year to qualify for the exemption. The exemption is due as long as the individual held a full medical card for some period during the year. The individual should supply sufficient evidence to their employer/pension provider that they hold a full medical card. The employer/pension provider should stop deducting the income levy and can refund immediately any amount of income levy already deducted from the previous 1 January. It is not necessary for the employer/pension provider to wait until the end of year to make any refund due in medical card cases.

 

[legallady]

Thanks very much for such a prompt response. My friend will be thrilled.