The income levy will be payable on all income up to a ceiling of €100,100 at a rate of 1%, with a rate of 2% applying to income in excess of that ceiling. There will be no general lower exemption limit but the provision specifically excludes from the charge any income from the Department of Social and Family Affairs. In essence, this means that those in receipt of such payments in the community will only be liable to the charge to the extent that they have income over and above their social welfare entitlements.

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