asked the Minister for Finance if he will state in respect of the years from and including the year ended 31st March, 1932, to the latest year for which information is available, the number of persons assessed for income-tax with incomes not exceeding £500 per annum; over £500 and not exceeding £1,000 per annum; over £1,000 and not exceeding £1,500 per annum; over £1,500 and not exceeding £2,000 per annum; over £2,000 and not exceeding £2,500 per annum; over £2,500 and not exceeding £3,000 per annum; over £3,000 and not exceeding £4,000 per annum; over £4,000 and not exceeding £5,000 per annum; over £5,000 and not exceeding £6,000 per annum; over £6,000 and not exceeding £7,000 per annum; over £7,000 and not exceeding £8,000 per annum; over £8,000 and not exceeding £9,000 per annum; over £9,000 and not exceeding £10,000 per annum; over £10,000 and not exceeding £20,000 per annum; over £20,000; and the total number of persons so assessed in each year.
Written Answers. - Income-Tax Assessments.
Owing to the system of taxation at the source the information for which the Deputy asks is not available in respect of incomes below the surtax range.
The following table shows in the respective categories indicated the numbers of persons assessed to surtax in respect of the year commencing on the 6th April, 1931, and four succeeding years. It will be observed that the ranges taken are the statutory ranges and do not correspond in every case with the ranges mentioned by the Deputy. The figures are based on the information available as at the 31st May, 1939, but it should be borne in mind that assessments and adjustments of assessments continue to be made in respect of the years concerned. The figures for 1937-38 are not included in the table for the reason that a considerable number of assessments remain to be made for that year. It is estimated that the total number of assessments to surtax in respect of the year 1937-38 will exceed 2,500.
NUMBERS OF PERSONS ASSESSED TO SURTAX AS AT THE 31ST MAY, 1939.
|
Range of Income |
In respect of the year— |
|||||
|
1931/32 |
1932/33 |
1933/34 |
1934/5 |
1935/36 |
1936/37 |
|
|
£ |
||||||
|
1,500—2,000 |
1,000 |
938 |
890 |
827 |
900 |
933 |
|
2,001—3,000 |
879 |
797 |
731 |
726 |
792 |
838 |
|
3,001—4,000 |
328 |
301 |
262 |
283 |
297 |
285 |
|
4,001—5,000 |
164 |
156 |
130 |
138 |
130 |
157 |
|
5,001—6,000 |
93 |
78 |
75 |
72 |
88 |
77 |
|
6,001—8,000 |
92 |
81 |
74 |
83 |
89 |
89 |
|
8,001—10,000 |
50 |
33 |
31 |
34 |
38 |
40 |
|
10,001—20,000 |
57 |
49 |
43 |
39 |
48 |
51 |
|
Over 20,000 |
27 |
24 |
26 |
23 |
21 |
22 |
|
Totals of Categories |
2,690 |
2,457 |
2,262 |
2,225 |
2,403 |
2,492 |