Taxes Consolidation Act 1997 section 531K

Repayments

Section 531K provided for the operation of repayments and underpayments of income levy through the Collector-General, with specific repayment routes for individuals and couples who fell within the income levy exemptions but had nonetheless suffered the charge.

• Income levy applied from 1 January 2009 and was replaced by the Universal Social Charge for 2011 and subsequent years.
• Underpayments of income levy were collected by, and repayments were made by, the Collector-General.
• Individuals exempt under section 531B who had suffered the levy could reclaim it — namely those with income under €15,028, full medical card holders, and persons aged 65 or over with income under €20,000.
• Couples aged 65 or over who were jointly assessed could claim a repayment where one spouse had suffered the levy and their combined income for the year was less than €40,000.