The Income Levy, which came into effect on 1 January, 2009 was a levy payable on gross income, including notional pay, before any relief for capital allowances, losses, or pension contributions. It was abolished with effect from 1 January 2011.
Due to abolition of prescription charges in Northern Ireland in April 2010, frontier workers (living in the North and working in the South) were eligible to reclaim Income Levy payments for 2010, however this is no longer the case.
An examination of the relevant EU legislation and Revenue discussions with the HSE revealed that Northern Ireland Medical Card holders were not entitled to a refund. This rule took effect from 1st January 2012.
It appears that claims for refunds submitted prior to 31st December 2011 were accepted, but those submitted after 1st January 2012 are declined.
For futher information please see Irish Revenue eBrief No.81/11