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Part 1 - Lunacy percentages

1. In this Part "clear annual income" does not include the following payments:

  1. unemployment assistance;
  2. old age (non-contributory) pension;
  3. widow's (non-contributory) pension;
  4. widower's (non-contributory) pension;
  5. deserted wife's allowance;
  6. prisoner's wife's allowance;
  7. one-parent family payment;
  8. blind pension.

2. Subject to paragraph 3, a percentage on the clear annual income of each ward of court found to be of unsound mind and whose clear annual income is not less than €900 shall be payable according to the following rates:

  1. where the clear annual income is not less than €900 but is less than €2,250, 2.5 per cent of the clear annual income;
  2. where the clear annual income is not less than €2,250 but is less than €4,500, 3 per cent of the clear annual income;
  3. where the clear annual income is not less than €4,500, 4 per cent of the clear annual income, subject to a maximum payment of €750.

3. Any fractional part of €1.00 in the amount of a percentage shall be disregarded and shall not be levied or paid.