asked the Minister for Finance, in relation to the estimate outlined on page 5 of the Interim Report of the Government/ICTU Working Party on Taxation of January, 1980 that tax on wage and salary incomes of employees accounted for about 70 per cent of total income tax receipts in 1977-78, if he will give the up-to-date percentage estimated for 1978, 1979 and 1980.
Written Answers. - PAYE Tax Receipts.
298.
The estimate for 1978-79 is 74 per cent. This is the latest year for which information is available. It will be noted from the report referred to in the question that a number of factors depressed the income tax receipts other than on ordinary wages and salaries in 1978-79vis-á-vis 1977-78. In particular there was the Post Office dispute, which affected 1978-79 receipts from farmers and Other Schedule D more than PAYE receipts; and the dates on which the self-employed paid income tax were brought forward in 1977-78 resulting in a once-off increase in that year over and above the normal trend.