Monthly Archives: February 2012

The Health Levy only applied to individuals who had annual income in excess of €26,000. In the case of employees, the heath levy was collected automatically through payroll, when weekly pay was in excess of €500.

Hence individuals who earned more than €500 a week for some weeks of the year, but who overall earned less than €26,000 in that year may be entitled to a refund of the Health Levy paid. This is more likely to arise in cases where an individual leaves his employment during the year and/or receives a pay-cut.