The Health Levy is paid by anyone aged between 16 and 70 who has earnings or income of more than the weekly, monthly or yearly Health Levy threshold for that year (see current
SW 14 booklet for current rates and thresholds).
However, the Health Levy does not apply to medical card holders, or to people who get a social welfare payment such as a Widow's/Widower's Pension or One-Parent Family payment from the Department of Social and Family Affairs or Widow's or Widower's Pension under the social legislation of a country covered by E.C. regulations. These people are exempt from the 4% or 5% Health Levy regardless of how much they earn.