Tommy Broughan (Dublin North East, Labour)
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Question 149: To ask the Minister for Finance if he will confirm that the 1% income levy does not apply to State pensions of married couples; and if he will make a statement on the matter. [7001/09]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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The position is that the relevant legislation provides for a specific exemption from the income levy in respect of social welfare payments, including the State pension, together with payments that are of a similar type or character made by other Departments or State agencies. A full list of the similar type payments is set out in Appendix A to the "Frequently Asked Questions on the Income Levy" which is posted on the Revenue Commissioners website (www.revenue.ie).

Billy Timmins (Wicklow, Fine Gael)
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Question 150: To ask the Minister for Finance the position regarding a person (details supplied) in County Wicklow who is in receipt of a superannuation pension and is paying the 1% levy; if this is correct; and if he will make a statement on the matter. [7003/09]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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The position is that all individuals are liable to pay the income levy if their gross income (excluding social welfare payments) exceeds the threshold of €18,304 per annum or in the case of individuals 65 or over, if their gross income exceeds the income exemption limit of €20,000 per annum. In addition, persons who are full medical card holders are exempt from the income levy. I am advised by the Revenue Commissioners that the person referred to in the Deputy's question is over the age of 65 and the income received from the superannuation pension exceeds the threshold limit, which makes her liable to pay the 1% income levy. If, however, she is the holder of a full medical card she is excluded from the income levy and is entitled to a refund of any levy paid.