Jan O'Sullivan (Limerick East, Labour)
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Question 131: To ask the Minister for Finance if all persons who hold a medical card are exempt from the recently introduced 1% levy on income; if so, the way they can ensure that this levy is not deducted from their wages; and if he will make a statement on the matter. [35796/09]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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Section 531B(2)(b) of the Taxes Consolidation Act 1997 provides for a full exemption from the income levy for a year of assessment where a person has full eligibility to medical card services for any part of that year. Where the holder of a full medical card chooses to inform their employer or pension provider of the fact that they hold such a medical card, the Revenue Commissioners have advised employers and pension providers not to deduct any further income levy and to refund any deductions already made.

This is highlighted in the Frequently Asked Questions on the Income Levy (questions 1.3, 2.4 and 4.16) which are available on the Revenue website at http://www.revenue.ie/en/spotlights/income-levy.html. If, for any reason, a person does not wish to disclose to an employer or pension provider the fact that they hold such a medical card, they may apply directly to their Inspector of Taxes after the end of the year for a repayment of any income levy deducted.