asked the Minister for Finance the number of farmers paying income tax in 1975, 1976 1977 and 1978; and if he will express these figures as a percentage of the total number of farmers in each year.
Written Answers. - Farmers' Income Taxation.
91.
The following is the information sought:
|
Year of assessment |
Number of farmers (a) |
Number of farmers assessed to tax on their farming profits (b) |
Farmers assessed to tax on their farming profits as a percentage of all farmers. |
|
(1) |
(2) |
(3) |
|
|
1975-76 |
170,000 |
9,188 |
5.4 |
|
1976-77 |
170,000 |
9,265 |
5.5 |
|
1977-78 |
170,000 |
18,854 |
11.0 |
|
1978-79 |
170,000 |
26,000(c) |
15.3 |
NOTES:
(a) The 1971 Census of Population indicated that there were 174,332 households with at least one farmer. No later figure is available but it is assumed that, in continuation of the downward trend, there has been a decline in farmer numbers.
(b) The figures in column (2) relate to the number of farmers* assessed. In many cases, appeals against assessments are lodged and it may transpire that ultimately the farmer assessed is not liable to tax for that year. The central records kept do not distinguish between liable and non-liable cases and therefore it is not possible to say how many actually paid income tax without examining each individual case assessed.
(c) Estimated.
* Includes farmers with another trade or profession.