S.I. No. 55/1983:

HEALTH CONTRIBUTIONS (AMENDMENT) REGULATIONS, 1983.

HEALTH CONTRIBUTIONS (AMENDMENT) REGULATIONS, 1983.

The Minister for Health in exercise of the powers conferred on him by sections 2 and 10 of the Health Contributions Act 1979 (No. 4 of 1979) hereby makes the following Regulations:--

1. These Regulations may be cited as the Health Contributions (Amendment) Regulations, 1983.

2. The Health Contributions Regulations 1979 ( S.I. No. 107 of 1979 ) as varied by the Health Contributions (Amendment) Regulations 1980 ( S.I. No. 87 of 1980 ) are hereby amended:--

( a ) by the substitution of the following article for article 6:--

"6. For the purposes of the Act, "reckonable income" means, in relation to an individual, the aggregate of the individual's income (other than non-pecuniary income) from all sources for the contribution year as estimated in accordance with the provisions of the Income Tax Acts, but without regard to Chapter I (inserted by the Finance Act, 1980 ) (No. 14 of 1980) of Part IX of the Income Tax Act, 1967 , or section 20B (inserted by the Finance Act, 1981 ) (No. 16 of 1981) of the Finance Act, 1974 (No. 27 of 1974), after deducting from the income so much of any deduction allowed by virtue of Chapter II of Part I of the Finance Act, 1972 (No. 19 of 1972), as is to be deducted from or set off against that income in charging it to income tax.";

( b ) by the substitution for sub-article (3) of article 16 of the following sub-article:--

"(3) A health contribution payable in respect of reckonable income other than emoluments (other than a health contribution payable in respect of reckonable income consisting of the profits or gains from farming by an individual other than an excepted farmer) shall be paid to the Collector."; and

( c ) by the substitution in article 19 for the words "farm land occupied by the individual during a contribution year and the individual shall make such a declaration within the time specified in the notice" of the words "reckonable income, insofar as it consists of the profits or gains from farming, of the individual during a contribution year, and the individual shall make the declaration within such time (not being less than 30 days) as may be specified in the notice".

GIVEN under the Official Seal of the Minister for Health this 28th

day of February, 1983.

BARRY DESMOND,

Minister for Health.

The Minister for Finance hereby sanctions the above Regulations.

GIVEN under the Official Seal of the Minister for Finance this 28th

day of February, 1983.

ALAN M. DUKES.

Minister for Finance.

EXPLANATORY NOTE.

The Health Contributions Regulations, 1979 provided, inter alia, for the estimation, determination, collection etc. of health contributions payable by farmers, self-employed persons, etc.

These Regulations change the basis for assessing farmers' income and provide that it be assessed on the same basis as that of self-employed persons. Other necessary changes consequential on this amendment are also provided for.