Revised FAQs

1.2

Who is liable for the income levy?

1.3

Exempt categories

1.4

What income is exempt from the income levy?

1.7*

The rates and threshold of the income levy

1.8

Higher% being charged on earnings over the relevant threshold

1.10

Income liable for the income levy

1.11

Redundancy payments

2.1

Concerning the €15,028 exemption

2.3

Over 65's

2.4

Medical cards

2.6

Weekly earnings before income levy applied

2.7

Exceeding the weekly minimum threshold

2.8

I earn €50,000 – what rate will I pay?

2.9

I earn €80,000/My spouse earns €120,000 – what rate will we pay?

2.10

Income levy applied to a bonus payment

2.16

Job Seekers Benefit

2.17

Travel expenses

2.18

Changing employment during the year

2.21

Over 65's

2.24

Over 65's

3.3

Self-assessed taxpayers and legitimate revenue expenses

4.10

Employers’ records

4.12

Revised revenue forms

4.13

Income Levy Certificate

4.14

Weekly/monthly breakdown of the income levy thresholds

4.15

Payments of less than or more than a week/ month/etc

4.16

Employers’ end of year adjustments

4.19

Exclusion Orders

4.22

The income levy and PAYE/PRSI

4.23

Employees opting to pay the income levy

Appendix C Income Levy Certificate – Revised

New FAQs

3.7

2009 income levy rates

4.24

Employees’ underpayments at the end of the year

4.25

New rates/thresholds from 1 May 2009. How is the income levy applied to a monthly payroll run on 8 May 2009?

*Note: FAQ 1.7 has been reformatted slightly. This is the only change from the FAQs published on 27 April 2009.