asked the Minister for Finance (a) the number of estimated number, and (b) the percentage or estimated percentage of the total number of persons registered for PAYE purposes, who in the last complete tax year: (i) paid no income tax, (ii) paid income tax at no more than 20 per cent, (iii) paid income tax at a marginal rate of 25 per cent, (iv) paid income tax at a marginal rate of 35 per cent, (v) paid income tax at a marginal rate of 45 per cent, (vi) paid income tax at a marginal rate of 50 per cent, and (vii) paid income tax at a marginal rate of 60 per cent.
Written Answers. - PAYE Tax.
379.
The following table shows the estimated number of taxpayers liable to income tax at each marginal rate of income tax for the year 1978-79 which was the last year for which the 20 per cent rate applied.
|
Range of Taxable Income |
Rate of Tax |
Taxpayers |
|
|
Nos. |
|||
|
£ £ |
% |
(000's) |
% of total |
|
1 - 500 |
20 |
55 |
8.0 |
|
501 - 1,500 |
25 |
135 |
19.7 |
|
1,501 - 4,500 |
35 |
357 |
52.1 |
|
4,501 - 6,000 |
45 |
68 |
9.9 |
|
6,001 - 7,000 |
50 |
25 |
3.7 |
|
Over 7,000 |
60 |
45 |
6.6 |
|
685 |
100 |
The number of persons registered for PAYE purposes who were not liable to income tax in 1978-79, is estimated to be in the region of 100,000.