5 %, ▁from ▁ 1 ▁July ▁ 2 0 1 8 , ▁but ▁this ▁proposal ▁was ▁scra pped ▁on ▁ 2 5 ▁April ▁ 2 0 1 8 . ▁ ▁When ▁the ▁le vy ▁is ▁pay able , ▁it ▁is ▁calculated ▁on ▁the ▁whole ▁of ▁an ▁individual ' s ▁tax able ▁income , ▁and ▁not ▁just ▁the ▁amount ▁above ▁the ▁low - in come ▁threshold . ▁ ▁Low ▁income ▁exem ptions ▁ ▁Low ▁income ▁ear ners ▁are ▁ex empt ▁from ▁the ▁Medic are ▁le vy , ▁with ▁different ▁exem ption ▁th resh olds ▁applying ▁to ▁singles , ▁families , ▁sen iors ▁and ▁p ension ers , ▁with ▁a ▁ph asing - in ▁range . ▁Since ▁ 2 0 1 5 – 1 6 , ▁the ▁exem ptions ▁have ▁applied ▁to ▁tax able ▁in comes ▁below ▁$ 2 1 , 3 3 5 , ▁or ▁$ 3 3 , 7 3 8 ▁for ▁sen iors ▁and ▁p ension ers . ▁The ▁ph asing - in ▁range ▁is ▁for ▁tax able ▁in comes ▁between ▁$ 2 1 , 3 3 5 ▁and ▁$ 2 6 , 6 6 8 , ▁or ▁$ 3 3 , 7 3 8 ▁and ▁$ 4 2 , 1 7 2 ▁for ▁sen iors ▁and ▁p ension ers . ▁ ▁Medic are ▁reb ates ▁or ▁benefits ▁ ▁Medic are ▁Ben ef its ▁Sch edule ▁Medic are ▁sets ▁a ▁schedule ▁of ▁fe es ▁for ▁medical ▁services , ▁called ▁the ▁Medic are ▁Ben ef its ▁Sch edule ▁( MB S ), ▁which