John Paul Phelan
Question:104. Deputy John Paul Phelan asked the Minister for Finance further to Parliamentary Question No. 166 of 26 September 2023, if he will provide the equivalent figures for 2007 to 2020, inclusive. [43723/23]
View answerTuesday, 10 October 2023
Questions (104)
Written answers
I am advised by Revenue that, further to Parliamentary Question No. 166, the equivalent figures for the available years 2012 to 2020 are set out in the table below, which outlines the number of taxpayer units who had a source of Schedule E PAYE income, but who did not have a liability to either Income tax or USC. Data for the years 2007 to 2011 is not currently readily available.
|
Year |
Taxpayer Units |
|
2020 |
552,877 |
|
2019 |
637,070 |
|
2018 |
587,159 |
|
2017 |
585,519 |
|
2016 |
593,637 |
|
2015 |
560,914 |
|
2014 |
488,266 |
|
2013 |
472,286 |
|
2012 |
455,932 |
I am also advised by Revenue that such data is not available in respect of individuals as tax liabilities are assessed on a taxpayer unit basis. A taxpayer unit can consist of two individuals in cases where a couple who are married or in a civil partnership elect to be jointly assessed.
The Deputy should note that the liability of a taxpayer unit is calculated by reference to the total income of the unit across all sources having regard to any applicable credits or reliefs.