asked the Minister for Finance if he will state, for each year since 1923: (a) the number of persons and corporations assessed for income-tax payment; (b) the number who paid income-tax; (c) the number assessed for surtax payment; (d) the number who paid surtax; (e) the rate at which income-tax was levied, and the revenue thereby received; and (f) the surtax rates, and the revenue from surtax.
Ceisteanna—Questions. Oral Answers. - Income-Tax and Surtax Statistics.
Income-tax statistics are not compiled in such a manner as would enable me to give an exact reply to parts (a) and (b) of the question. To obtain the required figures going back to 1923 would involve an expenditure of time and labour which could not be justified.
Besides, it is not clear what distinction the Deputy seeks to draw between the number of persons and corporations assessed to tax and the number who paid tax. Normally, the figures would be the same. It is estimated that for 1946-47 about 133,000 individuals and 5,000 corporations would be liable to pay income-tax; for 1947-48, the corresponding estimates are 121,000 and 5,000, respectively.
Regarding the remaining parts of the question, I would refer the Deputy to the annual reports of the Revenue Commissioners where information may be obtained concerning the number of persons chargeable to supertax or surtax for the years 1923-24 onwards, the rate at which income-tax was charged, the yield of income-tax and also the rates and yield of supertax or surtax for each such year. The report for the year 1945-46 will be ready for issue shortly.