asked the Minister for Finance regarding the taxes collected in 1977 from the following sectors: (a) PAYE; (b) self-employed, excluding farmers; (c) farmers and (d) the unearned income group, in relation to each of these sectors; (1) the number of contributors, (2) the gross tax paid, and (3) the average tax paid per person; and if he will provide similar information for each of the above sectors excluding those whose incomes are below £2,500 per annum.
Written Answers. - Income Tax Statistics.
134.
The net receipt of income tax for 1977 was £523 million. A breakdown of this receipt figure is as follows:
|
Category of taxpayer |
£m. |
|
Schedule E: |
|
|
PAYE |
445.1 |
|
Other |
1.9 |
|
Schedules C & D: |
|
|
Farmers1 |
7.0 |
|
Other (self-employed —other than farmers— and recipients of unearned income) |
69.0 |
Note: 1 Income tax on farming profits is collected with Schedule D tax generally and the figure given is, to some extent, estimated.
Statistics relating to the distribution of incomes and to income tax assessed thereon in respect of the year of assessment 1975-76 are published in tables 92-95 of the 54th Annual Report of the Revenue Commissioners for the year ended 31 December 1976 copies of which are in the Library. While the material contained in the tables does not provide information in the exact manner requested by the Deputy, it is the only statistical information of that kind available. Corresponding information for the year of assessment 1976-77 will be published shortly in the 55th Annual Report of the Commissioners.
135.
asked the Minister for Finance the tax-free allowances which applied (a) to a single person, (b) to a married couple and (c) to a married couple with three children, in each of the years 1974, 1975, 1976, 1977, 1978 and 1979, and the annual rate of increases expressed (a) in £ sterling and (b) as a percentage of the 1973 figures.
Following is the information requested:
Single Person
|
Year |
Allowance |
Annual Increase |
Annual Increase as a percentage of 1973-74 |
|
£ |
£ |
% |
|
|
1973-741 |
299 |
— |
|
|
1974-75 |
500 |
210 |
67.2 |
|
1975-76 |
575 |
75 |
25.1 |
|
1976-77 |
620 |
45 |
15.1 |
|
1977-78 |
665 |
45 |
15.1 |
|
1978-79 |
865 |
200 |
66.9 |
|
1979-80 |
1,115 |
250 |
83.6 |
Married Couple
|
Year |
Allowance |
Annual Increase |
Annual Increase as a percentage of 1973-74 |
|
£ |
£ |
% |
|
|
1973-741 |
494 |
— |
|
|
1974-75 |
800 |
306 |
61.9 |
|
1975-76 |
920 |
120 |
24.3 |
|
1976-77 |
1,010 |
90 |
18.2 |
|
1977-78 |
1,100 |
90 |
18.2 |
|
1978-79 |
1,730 |
630 |
127.5 |
|
1979-80 |
2,230 |
500 |
101.2 |
Married Couple with three children
|
Year |
Allowance |
Annual Increase |
Annual Increase as a percentage of 1973-74 |
|
£ |
£ |
% |
|
|
1973-741 |
966 |
— |
|
|
1974-75 |
1,400 |
434 |
44.9 |
|
1975-76 |
1,610 |
210 |
21.7 |
|
1976-77 |
1,730 |
120 |
12.4 |
|
1977-78 |
1,820 |
90 |
9.3 |
|
1978-79 |
2,450 |
630 |
65.2 |
|
1979-80 |
2,884 |
434 |
44.9 |
Note:—
1 For the year 1973-74 additional relief up to a maximum of £500 was allowed in respect of earned income. This relief was abolished with effect from 1974-75 on the introduction of the unified system of personal taxation.
The child allowance for the year 1973-74 has been calculated on the basis that it applies to three children over 11 years.
136.
asked the Minister for Finance the number of farmers earning £3,500 or more per annum in 1978 and the amount of tax, including rates, paid by these farmers (a) as a group, and (b) the average per head.
Statistics are not compiled in such a manner as would enable the information sought by the Deputy to be given.
137.
asked the Minister for Finance the number and percentage of (a) farmers, (b) self-employed and (c) PAYE contributors with annual incomes in the following categories (1) below £2,500; (2) £2,500-£3,500; (3) £3,500-£4,500; (4) £4,500-£5,500; and (5) above £5,500.
The only information available regarding the distribution of taxpayers over ranges of income is of the kind which is contained in pages 168 to 175 of the annual report of the Revenue Commissioners for the year ended 31 December 1976, copies of which are available in the Library. Corresponding information in relation to the year 1976-77 will be published shortly.
138.
asked the Minister for Finance (a) the estimated total amount of tax including rates paid by farmers in 1976, 1977, 1978 and 1979; and (b) the tax expressed as a percentage of income; and the estimated yield from farmers, if 50 per cent of their tax liability for 1979 was collected in September 1979.
The information requested is as follows:
|
Income tax and rates on land £m. |
as % of family farm income |
|
|
1976 |
21 |
3.8 |
|
1977 |
28 |
3.7 |
|
1978 |
39 |
4.4 (est.) |
|
1979 |
52 (est.) |
5.3 (est.) |
If 50 per cent of the tax liability in respect of farming profits for 1979-80 was collected in 1979 the additional yield would be £12 million, that is, one-half of the estimated tax yield of £24 million payable under the existing provisions by full-time farmers on 1 January 1980. This would result in a total tax yield in respect of farming profits of £28 million in 1979.
Under existing provisions, £3 million of the £6 million payable by trader/ farmers in 1979-80 is payable on 1 September 1979.
139.
asked the Minister for Finance the yield which would result from a resource tax of (a) £5 per acre; (b) £10 per acre; or (c) £15 per acre; applied to (1) all tillage and pasture land and (2) all such land excluding disadvantaged areas; and the yield from a resource tax of (a) £10 per £1 PLV; (b) £15 per £1 PLV; (c) £20 per £1 PLV applied to (1) all holding and (2) all holdings excluding those whose PLV is less than £10.
The estimated yield is as follows:
|
£5 per acre |
£10 per acre |
£15 per acre |
|
|
£m |
£m |
£m |
|
|
All tillage and pasture land |
58 |
116 |
174 |
|
All such land excluding disadvantaged areas |
33 |
66 |
99 |
|
£10 per £1 |
£15 per £1 |
£20 per £1 |
|
|
PLV |
PLV |
PLV |
|
|
£m |
£m |
£m |
|
|
All holdings |
68.5 |
103 |
137 |
|
All holdings excluding those under £10 PLV |
62.5 |
94 |
125 |
140.
asked the Minister for Finance the number and percentage of farmers who opted for: (a) the national system of tax assessment, and (b) the accounts system; in 1978 with respect to (1) the total farming community and (2) the dairy sector.
The number of full-time farmers assessed to date in respect of income tax on their farming profits for the year 1978-79 is 19,289. Some 20 per cent, about 3,800, opted for the notional basis of assessment and the balance, 15,489, 80 per cent, have been assessed on the accounts basis.
Statistics are not available in such a manner as would enable the other information sought by the Deputy to be given.
141.
asked the Minister for Finance the amounts of interest received on late payment of income tax, value-added tax, and PAYE for the years 1975, 1976, 1977 and 1978.
Following is the information requested:
|
Interest paid in respect of overdue taxes |
|||
|
Year |
Income tax (excluding PAYE) |
Value-added tax |
PAYE |
|
£ |
£ |
£ |
|
|
1975 |
601,179 |
574,645 |
198,470 |
|
1976 |
833,791 |
601,410 |
422,741 |
|
1977 |
1,029,642 |
403,338 |
558,803 |
|
1978 |
1,262,234 |
533,927 |
305,959 |
142.
asked the Minister for Finance the amounts of interest repaid by the Revenue Commissioners to taxpayers on overpayments of income tax, value-added tax and PAYE for the years 1975, 1976, 1977 and 1978.
Interest is payable in respect of income tax overpaid only where a taxpayer appeals against an assessment, pays a specified amount of tax in respect of that assessment and, following determination of the appeal, is found to have paid tax in excess of the amount properly due.
The amounts of interest which have been paid in respect of income tax overpaid are as follows:
|
£ |
|
|
1975-76 |
111,794 |
|
1976-77 |
87,982 |
|
1977-78 |
284,515 |
|
1978-79 |
Not yet available |
There is no provision in existing law for payments of interest in respect of value-added tax and tax under Pay-As-You-Earn which has been overpaid.