asked the Minister for Finance the number of PAYE taxpayers paying tax at (a) the standard rate and (b) each of the higher rates.
Written Answers. - PAYE Taxpayers.
45.
The relevant statistics available are in respect of all persons liable to income tax under Schedule E. It is estimated that there are about 861,000 persons so effectively liable to income tax for the current tax year. In about 123,000 of these cases couples have elected or have been deemed to have elected to have the income of both spouses assessed on the husband, giving a total of 738,000 taxpaying units. The breakdown of the 738,000 by marginal tax rate bands is estimated as follows:
|
Marginal rate band |
Number of taxpaying units |
|
|
000's |
||
|
Exemption limits — 60% rate for marginal relief |
11 |
|
|
35 |
the standard rate |
407 |
|
48 |
189 |
|
|
the higher rates |
||
|
60 |
131 |
|
|
738 |
The total of 738,000 units includes an estimated 3,000 units effectively liable to tax under Schedule E in respect of employments other than through the PAYE system.