Ciara Conway (Waterford, Labour)
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Question 117: To ask the Minister for Social Protection if she will confirm when the Health levy refund will be repaid to those who were overcharged; and if she will make a statement on the matter. [34158/12]

Joan Burton (Dublin West, Labour)
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The Department has received a very high level of enquiries in relation to requests for refunds of the Health Contribution over the last year. To clarify the position in relation to eligibility for a refund, a person who earned more than €26,000 in 2008, 2009 and 2010 was liable to pay the Health Contribution and is not due a refund.

A person who earned less than €26,000 and never earned more than €500 in any one week would not have been charged the Health Contribution and is not eligible for a refund.

A person may be entitled to a refund of the Health Contribution if he or she earned less than €26,000 in 2008, 2009 or 2010 and earned more than €500 in any particular week in those years.

The Department of Social Protection refunds the health contribution where it is found that the conditions for refund are met. The Department is currently processing requests for refunds of the health contribution received in mid-January 2012.

The Health Contribution was included in the Universal Social Charge (USC) with effect from 1 January 2011 and no Health Contribution refunds arise after that date.