The Department of Social Protection is currently receiving a very high level of enquiries in relation to requests for refunds of the health contribution. The Department would therefore like to clarify the position in relation to health contribution refunds.
If you earned more than €26,000 in 2008, 2009, and 2010 you were liable to pay the health contribution and you are not due a refund.
If you earned less than €26,000 and never earned more than €500 in any one week you would not have been charged the health contribution and are not eligible for a refund.
You may be entitled to a refund of the health contribution if you have earned less than €26,000 in 2008, 2009, or 2010 and earned more than €500 in any particular week in those years.
Your P60 form will give you details of your earnings.
You must make an application for a refund within four years of December 31 of the year you paid the contribution. For example you must apply for a refund of the health contributions paid in 2008 by December 31 2012, and so on.
Any contributions paid prior to January 1 2008 are outside the time limit for making a claim.
The health contribution was included in the Universal Social Charge with effect from January 1 2011 and no health contribution refunds arise after that date.
The amount of refund you receive will vary depending on the amount of health contribution paid. For example if you paid the health contribution for only one week in 2008 your refund could be €10.
If you satisfy the earnings conditions outlined above you should write to the address below and include your name, address, Personal Public Service Number, and your date of birth.
Department of Social Protection, PRSI Refunds Section, Oisin House, Pearse Street, Dublin 2.
For further information: www.welfare.ie/EN/Topics/PRSI/Pages/refundhealthlevy aspx