asked the Minister for Finance the amount of income tax payable by a married man in respect of the following levels of taxable income for the year 1979-80; £1,000, £2,000, £3,000, £4,000, £5,000, £6,000, £7,000, £8,000, £9,000, £10,000; if he will indicate the income tax payable for the year 1980-81 if the 1979-80 levels of taxable income were increased by the average percentage increase in pay during that year; and if he will indicate the income tax payable for the year 1981-82 if the 1980-81 levels of taxable income were increased by the standard pay terms of the second national understanding.
Written Answers. - Income Tax.
324.
The information requested is shown in the following table:
|
1979-80 |
1980-1981 |
1981-82 |
|||
|
Taxable income |
Income tax |
Taxable income |
Income tax |
Taxable income |
Income tax |
|
£ |
£ |
£ |
£ |
£ |
£ |
|
1,000 |
250.00 |
1,190 |
252.00* |
1,333 |
97.80* |
|
2,000 |
590.00 |
2,380 |
633.00 |
2,666 |
733.10 |
|
3,000 |
940.00 |
3,570 |
1,049.50 |
3,998 |
1,199.30 |
|
4,000 |
1,290.00 |
4,760 |
1,466.00 |
5,331 |
1,665.85 |
|
5,000 |
1,730.00 |
5,950 |
1,882.50 |
6,664 |
2,132.40 |
|
6,000 |
2,200.00 |
7,140 |
2,299.00 |
7,997 |
2,598.95 |
|
7,000 |
2,740.00 |
8,330 |
2,715.50 |
9,330 |
3,065.50 |
|
8,000 |
3,340.00 |
9,520 |
3,132.00 |
10,662 |
3,531.70 |
|
9,000 |
3,940.00 |
10,710 |
3,619.50 |
11,995 |
4,097.75 |
|
10,000 |
4,540.00 |
11,900 |
4,155.00 |
13,328 |
4,697.60 |
* Marginal relief applies.
NOTES:
1. The figures of taxable income (i.e. total income less the appropriate personal allowances) for 1980-81 and 1981-82 and income tax for 1979-80, 1980-81 and 1981-82 have been calculated on the basis that the taxpayer is a married employee with no children.
2. The estimated increase in average weekly earnings in transportable goods industries in 1980 compared with 1979 is estimated to be 19 per cent. This percentage has been applied to the given taxable incomes for 1979-80 in calculating the taxable incomes for 1980-81 in the table.
3. It is estimated that the increase for 1981 over 1980 due to the effects of the national understandings will be 12 per cent. This percentage has been applied to the taxable incomes as calculated for 1980-81 in determining the taxable incomes for 1981-82 in the table.
325.
asked the Minister for Finance the reason a married tax allowance has not been granted to a person (details supplied) in County Kerry.
Following her marriage to a farmer in the tax year 1980-81, the taxpayer submitted a claim to repayment of tax on 11 December 1980. The inspector of taxes wrote to her on 19 December 1980 for particulars of the valuation of her husband's farm land so that her tax-free allowance position for the post-marriage period of 1980-81 could be established. As she did not supply the required information, the inspector was not in a position to issue a tax-free allowance certificate. On the basis of information which has since become available, the inspector has granted her the married allowance and a certificate for 1981-82 incorporating that allowance was issued on 10 April 1981.