asked the Minister for Finance if he will state in respect of the last five years for which the information is available (a) the total number of incomes not exceeding £250 per annum in respect of which income-tax was paid and the amount of tax so paid; (b) the number of incomes in excess of £250 and not exceeding £500, exceeding £500 and not exceeding £750, exceeding £750 and not exceeding £1,000, exceeding £1,000 and not exceeding £1,500, exceeding £1,500 and not exceeding £2,000, exceeding £2,500 and not exceeding £5,000, and exceeding £5,000, in respect of which income-tax was paid, and the amount paid in each case; (c) the number of persons by whom surtax was paid in respect of incomes not exceeding (i) £2,500, (ii) £5,000, (iii) £10,000, (iv) £20,000, (v) exceeding £20,000, and the amount paid in each such case; and (d) the number of persons who paid income-tax in respect of agricultural land and the total amount of tax paid by them.
Written Answers. - Income-tax and Surtax.
I regret that, generally speaking, the information in question is not available. Statistics for purposes of income-tax are not extracted in such a manner as to render it possible to supply the information for which the Deputy asks in relation to that tax. So far as surtax is concerned, statistics of assessments are not so compiled as to enable information to be presented in precisely the form which the Deputy requires, but in case they may be of assistance to him I propose to circulate with the Official Report the latest figures available, in the form in which they are made out for inclusion in the Annual Reports of the Revenue Commissioners.
Following are the surtax figures referred to above:—
SUR-TAX. — CLASSIFICATION OF INCOMES.
(ASSESSMENTS MADE AT 30TH SEPTEMBER, 1944).
|
CLASS |
1938-39 |
1939-40 |
1940-41 |
1941-42 |
1942-43 |
||||||
|
No. of Persons |
Total Income Assessed |
No. of Persons |
Total Income Assessed |
No. of Persons |
Total Income Assessed |
No. of Persons |
Total Income Assessed |
No. of Persons |
Total Income Assessed |
||
|
£ |
£ |
£ |
£ |
£ |
|||||||
|
Exceeding |
Not Exceeding |
||||||||||
|
£ |
£ |
||||||||||
|
1,500 |
2,000 |
1,121 |
1,943,274 |
1,159 |
2,002,190 |
1,149 |
1,981,522 |
1,162 |
2,016,269 |
1,179 |
2,067,431 |
|
2,000 |
3,000 |
952 |
2,295,944 |
905 |
2,195,069 |
922 |
2,226,507 |
939 |
2,268,490 |
903 |
2,163,842 |
|
3,000 |
4,000 |
354 |
1,218,654 |
392 |
1,345,307 |
404 |
1,397,114 |
396 |
1,376,932 |
432 |
1,479,300 |
|
4,000 |
5,000 |
195 |
869,962 |
186 |
828,645 |
202 |
899,827 |
186 |
833,598 |
185 |
826,473 |
|
5,000 |
6,000 |
105 |
577,940 |
108 |
581,471 |
104 |
566,563 |
102 |
557,531 |
112 |
609,581 |
|
6,000 |
8,000 |
101 |
693,033 |
102 |
705,540 |
100 |
692,144 |
119 |
813,241 |
111 |
771,662 |
|
8,000 |
10,000 |
39 |
346,159 |
49 |
438,901 |
45 |
399,177 |
39 |
340,559 |
45 |
398,333 |
|
10,000 |
— |
83 |
2,184,676 |
79 |
1,807,501 |
69 |
1,482,619 |
67 |
1,321,431 |
66 |
1,515,737 |
|
TOTAL |
2,950 |
10,129,642 |
2,980 |
9,904,624 |
2,995 |
9,645,473 |
3,010 |
9,528,051 |
3,033 |
9,832,359 |
|
|
Net Tax Assessed |
£679,141 17 10 |
£664,156 5 0 |
£592,670 17 7 |
£600,851 6 8 |
£695,179 1 4 |
The particulars in this Table for any given year are subject to variation according as further assessments are made and existing ones adjusted. This fact applies especially to the figures for the later years in respect of which an appreciable number of assessments remain to be made.