asked the Minister for Finance if he will state the number of persons assessed for income-tax and the amount collected in revenue under each schedule during each of the past five financial years.
Ceisteanna—Questions. Oral Answers. - Income-Tax.
Income-tax statistics are not compiled at present in such a form as to enable the information required by either part of the Deputy's question to be given.
It is estimated, however, that the numbers of persons liable to tax in each of the past five financial years were:—
|
1945/46 |
137,000 |
|
1946/47 |
152,000 |
|
1947/48 |
155,000 |
|
1948/49 |
179,000 |
|
1949/50 |
200,000 |
These figures should not be regarded as being more than rough approximations.
As regards the second part of the question, it is not possible to divide the total yield between the respective schedules since under the existing system of graduation and differentiation of the income-tax, the allowances, deductions and reliefs are related not to the various sources of income charged under each schedule but to the total income of the taxpayer.