asked the Minister for Finance the amount of (a) taxes on personal income, (b) taxes paid by companies and (c) death duties in respect of each of the years 1955-56 to 1959-60 and the estimate for 1960-61.
Ceisteanna—Questions. Oral Answers. - Tax Statistics.
7.
Income tax statistics are not compiled in such a manner as would provide the information requested at (a) and (b) of the Deputy's question. In connection with the preparation of national income figures, however, particulars of total taxes on incomes and estimates of taxes on personal incomes are published in the Irish Statistical Survey. Tables A.5 and A.12 of the 1958 Survey give figures for the years 1953 and 1958. Figures for later years are not yet available. Estimates of taxes paid by companies can be derived by subtracting taxes on personal incomes from total taxes on incomes.
It should be noted that for national income purposes taxes on incomes and taxes on personal incomes include contributions to social insurance.
As regards (c) of the question, details of the net receipts of Death Duties in the years 1955/56 to 1957/58 are given in Table 46 of the Thirty-fifth Annual Report of the Revenue Commissioners for the year ended on 31st March, 1958. The net receipt for the years 1958/59 and 1959/60 was £2,883,556 and £3,012,012, respectively. The estimated receipt for the year 1960/61 is £2,750,000.
Copies of the Irish Statistical Survey, 1958, and of the Thirty-fifth Annual Report of the Revenue Commissioners are in the Library.