Is SITE refundable?

SITE is refundable in the following circumstances:
  1. Where the taxpayer is entitled to pension ora retirement annuity or income protection premium deduction which has not been taken into account by the employer.
  2. Where the taxpayer is entitled to a medical deduction under section 18 (under certain circumstances).
  3. Where the taxpayer's net remuneration for the year of assessment is less than the annual equivalent. Annual equavalent means sum of net remuneration multiplied by the ratio which a full year bears to the period in respect of which such net remuneration is payable.
Last Updated: 01/02/2013 12:42 PM     print this page
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