asked the Taoiseach if he will state how the figure of £26,000,000 shown at Item 69 of Table A.7 in the Irish Statistical Survey,1951-52, as representing direct taxation on persons in 1952 is arrived at, indicating the amounts under income-tax and other forms of direct taxation.
Ceisteanna—Questions. Oral Answers. - Computation of Direct Taxation.
As indicated in the note to Item 69 of Table A.7 of the Irish Statistical Survey,1951-52, the figure of £26,000,000 shown in that item for direct taxation on persons in 1952 is a residual. It is obtained by deducting the estimated payments of direct tax in 1952 on undistributed profits of domestic, public and private companies, and on the profits of external companies arising from their activities within the State from the total of £37,000,000 shown in Item 57 of Table A.6 for the direct tax receipts of public authorities in the financial year 1952-53. It must be emphasised that the allocation of direct tax between persons and companies for 1952 cannot be considered as more than conjectural. As also indicated in the survey, total direct taxation includes income-tax, surtax, corporation profits tax, estate etc. duties, stamp duties (exclusive of fee stamps), receipts from wireless licences and that portion of motor vehicle tax paid by private motorists, together with both employers' and employees' contributionsto social insurance. In view of the conjectural character of the allocation, it is not possible to indicate the amounts under each of the different headings which constitute the £26,000,000 total direct taxation on persons The only items known at this stage are approximately as follows: Surtax and supertax, £2,000,000; estate, etc., duties, £2,500,000; wireless licences, £250,000; motor vehicle duties, £1,500,000; and contributions to social insurance, £4,500,000.