Róisín Shortall (Dublin North West, Labour)
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Question 242: To ask the Minister for Finance if the income levy announced in Budget 2009 will be applied to income from community employment schemes. [36069/08]

Róisín Shortall (Dublin North West, Labour)
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Question 243: To ask the Minister for Finance if the income levy announced in Budget 2009 will be applied to income from job initiatives. [36070/08]

Róisín Shortall (Dublin North West, Labour)
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Question 244: To ask the Minister for Finance if the income levy announced in Budget 2009 will be applied to income from occupational or private pensions. [36071/08]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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I propose to take Questions Nos. 242 to 244, inclusive, together.

The position is that the income levy will be payable on all income up to a ceiling of €100,100 at a rate of 1 per cent, with a rate of 2 per cent applying to income in excess of that ceiling.

The provision specifically excludes from the charge any social welfare payments, including the contributory and non-contributory State pensions, made by the Department of Social and Family Affairs.

More detailed provisions, in relation to the collection, recovery, inspection of records, and other provisions required will be set out in the Finance Bill.