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Dáil Éireann debate -
Wednesday, 4 Apr 1962

Vol. 194 No. 8

Written Answers. - Income Tax Liability.

82.

asked the Minister for Finance if the operation of the P.A.Y.E. income tax system reveals the number of employees in the principal occupations, including agriculture, liable to pay income tax; and, if so, if he will give particulars of the number of employees in each of the principal occupations and the total for the State, giving estimated numbers if full details are not readily available.

The first full year for which Pay As You Earn operates is the year ending on 5th April, 1962. Employers' returns giving particulars of deductions of tax from individual employees during that year are required to be lodged by the 14th April, 1962. From those returns it will be possible to ascertain the total number of employees within the scope of Pay As You Earn but, for reasons of economy, classification of employees into different categories of employment is not practicable.

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