Richard Bruton (Dublin North Central, Fine Gael)
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Question 93: To ask the Minister for Finance the guidance he gave on applying the higher income levies to income earned over a period, when part of that period was before 1 May 2009; and if he will make a statement on the matter. [22069/09]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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The composite annual rates of income levy for the year 2009 ensure that all income earned in the year is, and all taxpayers (both PAYE taxpayers and the self employed) are, treated in the same way. These annual composite rates are complemented by two sets of payroll deduction rates requiring employers to deduct levy from payroll payments at the rates of 1%, 2% and 3% up to end April 2009 and at the rates of 2%, 4% and 6% from payments made after that date.

If a person has only PAYE income, which is paid with regularity over the course of the year, then the payroll deduction system should deduct the right amount of levy for the year without the need for any end of year review. The Revenue Commissioners have published comprehensive guidance on the operation of the income levy on their website in easy-to-understand question and answer format. This includes guidance on how to deal with any end-of-year adjustments.