S.I. No. 87/1980 - Health Contributions (Amendment) Regulations, 1980.

S.I. No. 87 of 1980.

HEALTH CONTRIBUTIONS (AMENDMENT) REGULATIONS, 1980.

The Minister for Health in exercise of the powers conferred on him by section 2 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, 1980.

2. The Health Contributions Regulations 1979 ( S.I. No. 107 of 1979 ) are hereby amended by the substitution in article 6 (2) of "117" for "92".

3. These Regulations shall come into operation on the 6th April, 1980.

GIVEN under the Official Seal of the Minister for Health this 28th day of March, 1980.

MICHAEL WOODS,

Minister for Health.

The Minister for Finance hereby sanctions the above

Regulations. Dated this 28th day of March, 1980.

MICHAEL O'KENNEDY,

Minister for Finance.

EXPLANATORY NOTE.

The Health Contributions Regulations, 1979, provided, inter alia, for the estimation, determination, payment, collection, etc. of health contributions due in the case of individuals who are farmers, self-employed, persons with investment income, etc.

Article 6 of the Health Contributions Regulations, 1979, defined the term "reckonable income" which is used in the Health Contributions Act, 1979 . Article 6 (2) of the Regulations of 1979 provided that in the case of an individual, other than an excepted farmer (i.e. a farmer who has another trade or profession), reckonable income, in so far as it consists of the profits or gains from farming, means an amount determined by multiplying the rateable valuation of the farm land occupied by the individual during the contribution year by 92. The amending Regulations substitute "117" for "92".

The maximum contribution payable by the farmers covered by Article 6 (2) of the Regulations will be £70, on the basis of the income ceiling provided for under the Health Contributions (Yearly Reckonable Income) (Variation) Regulations, 1980 ( S.I. No. 88 of 1980 ).