Brian O'Shea (Waterford, Labour)
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Question 50: To ask the Minister for Finance the position regarding the payment of health levy 2008 and 2009 in respect of a person (details supplied) in County Waterford; and if he will make a statement on the matter. [24608/10]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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The position is that the income levy was introduced with effect from 1 January 2009 so the question of a refund for 2008 does not arise.

I am advised by the Revenue Commissioners that the named individual made a claim for a refund of his income levy on 10 January 2010. The repayment claim was not dealt with at that time due to industrial action by the CPSU across the public sector. However, this specific issue has now been resolved and the repayment claim has been dealt with. A refund was issued to the taxpayer on 28 May 2010 and the records of the Revenue Commissioners indicate that the cheque was cashed on 31 May 2010.

Dinny McGinley (Donegal South West, Fine Gael)
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Question 54: To ask the Minister for Finance if retired public servants on a pension of less than €40,000 a year and aged over 65 years are obliged to pay the pension levy; and if he will make a statement on the matter. [24684/10]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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In general, public servants are liable to pay the pension-related deduction, also known as the pension levy, as legislated for in the Financial Emergency Measures in the Public Interest Act 2009, as amended.

The pension-related deduction applies to a public servant's remuneration as a public servant, and is calculated by reference to the following annual income bands and rates:

A public service pension in payment is not liable to the pension-related deduction, and liability to the deduction is not age-related in any way.

A person in receipt of a public service pension who takes up a public service position is liable to the pension-related deduction in respect of the remuneration for that position. However this would only be paid where that remuneration exceeded 15,000 in a full year, as earnings up to that level are exempt.