Health Contributions Act, 1979

Power to make regulations and to recover health contributions.

10.—(1) In relation to health contributions referred to in section 6 or 7 of this Act, the Minister may make regulations, subject to this Act, providing for—

(a) the determination of liability for health contributions;

(b) the time and manner of payment of health contributions;

(c) the collection and the recovery of, and the furnishing of information in relation to, health contributions;

(d) the estimation of amounts due in respect of health contributions, and the review of such estimates;

(e) adjustment in any case of underpayment or overpayment of health contributions;

(f) any matter ancillary or incidental to any of the matters referred to in paragraphs (a) to (e) of this subsection.

(2) Without prejudice to the generality of subsection (1) of this section, regulations under this section may provide for—

(a) the assignment of any function relating to any matter referred to in subsection (1) of this section to the Collector-General;

(b) the assignment of any function relating to any matter referred to in subsection (1) of this section to a health board;

(c) the inspection of records by or on behalf of the Revenue Commissioners.

(3) The following provisions apply in relation to health contributions referred to in section 6 or 7 of this Act:

(a) (i) The provisions of any enactment, regulation or rule of court relating to the inspection of records, the estimation, collection and recovery of, or the furnishing of information in relation to, income tax, shall, with any necessary modifications, apply in relation to health contributions which the Collector-General is obliged to collect as they apply in relation to income tax;

(ii) in proceedings instituted under this paragraph, a certificate purporting to be signed by the Collector-General which certifies that a stated amount is due and payable by the defendant shall be evidence until the contrary is proved that that amount is so due and payable, and when tendered in evidence shall be deemed until the contrary is proved to have been signed by him;

(iii) for the purposes of this paragraph, the rules of the court concerned for the time being applicable to civil proceedings shall apply to proceedings by virtue of this paragraph.

(b) Health contributions which a health board is obliged to collect may be recovered by the health board as a simple contract debt in any court of competent jurisdiction.