27/01/2011

- Refund of Income Levy for Northern Ireland Employees

Attention to Irish Employers
Refund of Income Levy for Northern Ireland Employees

For any Republic of Ireland employers with Northern Ireland employees a refund of Income levy should be processed through the payroll for December 2010 on production of the NI medical card to the employer. A copy of the medical card should be kept on file.

These changes can be made up until the 2010 payroll is closed off for P35 purposes –    Due date 14 February 2011.

The refund arises as a result of the abolition of prescription charges in Northern Ireland in April which turned NI medical cards into full medical cards for income levy exemption purposes.

This is one off refund entitlement for 2010 – there is no exemption from the Universal Social Charge which replaces income levy from 1 January 2011 for medical card holders.


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