Michael D Higgins (Galway West, Labour)
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Question 106: To ask the Minister for Finance if the income tax heading of the Exchequer returns includes both the income levy and the pension levy; the breakdown of the contribution of these revenue streams to total income tax receipts; if he will separate these revenue streams from the income tax heading going forward; and if he will make a statement on the matter. [18980/09]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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Receipts from the Income Levy are included within the Income Tax heading of the Exchequer Returns. As previously indicated in response to PQ 14171/09 on 7 April, the Revenue Commissioners have advised me that the monthly apportionment between payments of PAYE tax and Income Levy for the 2009 tax year is determined by applying a breakdown formula derived from a tax-forecasting model maintained by the Revenue Commissioners. The precise breakdown between PAYE tax and the Income Levy will be available in the first quarter of 2010 on receipt of the forms P35 from employers. On this basis, Revenue inform me that net receipts from the Income Levy at the end of April have been estimated at approximately €173 million.

The estimated amount up to end-April relates to the first three months of this year as the levy is paid by employers one month in arrears.

The Public Service pension-related deduction is not included in the Income Tax heading as it is in general collected by Departments as an Appropriation-in-Aid. As such, it has the effect of reducing net voted expenditure. The Public Service pension-related deduction came into effect on 1 March so net expenditure for March and April shows the impact of the pension-related deduction. The revised rates, as outlined in the Supplementary Budget are applicable from 1 May.