asked the Minister for Finance if the operation of the P.A.Y.E. income tax system reveals the number of employers in certain occupations, viz., (1) agriculture, (2) manufacture, (3) construction, (4) transport, (5) distribution, (6) public services and (7) other occupations liable to make returns to the Revenue Commissioners; and, if so, if he will furnish the number in these (or other convenient) classifications.
Written Answers. - Income Tax Returns.
84.
The total number of employers who were registered for the purposes of P.A.Y.E. at 5th March, 1962—the end of the latest "income tax month"—was 25,318, and of these 14,279 were liable to deduct and account for tax. In the case of the other 11,039 employers, although they had employees receiving more than £6 a week, none of those employees was liable for tax as their tax-free allowances exceeded their earnings.
Division of the total number of employers into trade classifications is not feasible since many employers are engaged in more than one of the trade classifications mentioned by the Deputy.