asked the Minister for Finance the number of PAYE taxpayers in each tax band in each of the years 1982 to 1985, inclusive; and the total amount paid each year in each tax band.
Written Answers. - Taxpayers' Statistics.
92.
The relevant statistics available are in respect of all persons liable to income tax under Schedule E. The numbers of persons so effectively liable to income tax in respect of the years 1982-83, 1983-84, 1984-85 and 1985-86 are estimated as follows:
|
Year |
Number |
|
1982-83 |
878,000 |
|
1983-84 |
868,000 |
|
1984-85 |
864,000 (provisional) |
|
1985-86 |
861,000 (provisional) |
In about 116,000 of the cases for 1982-83, in about 120,000 cases for each of years 1983-84 and 1984-85 and in about 123,000 cases for 1985-86 couples have elected or have been deemed to have elected to have the income of both spouses assessed on the husband giving totals of 762,000, 748,000, 744,000 and 738,000 taxpaying units respectively. The breakdown of the numbers of taxpaying units by marginal tax rate bands is estimated as follows:
Numbers of Taxpaying Units.
|
Marginal Rate Band |
1982-83 |
1983-84 |
1984-85 |
1985-86 |
|
Number |
Number |
Number |
Number |
|
|
% |
000's |
000's |
000's |
000's |
|
Exemption Limits — 60% rate for marginal relief |
6 |
12 |
10 |
11 |
|
25 |
106 |
76 |
— |
— |
|
35 |
390 |
344 |
397 |
407 |
|
45 |
148 |
165 |
165 |
— |
|
48 |
— |
— |
— |
189 |
|
55 |
64 |
81 |
87 |
— |
|
60 |
48 |
37 |
43 |
131 |
|
65 |
— |
33 |
42 |
— |
|
Totals |
762 |
748 |
744 |
738 |
The total number of taxpaying units for each year includes an estimated 3,000 units effectively liable to tax under Schedule E, other than through the PAYE system, in respect of employments. As regards the amount of tax paid in each band the only relevant statistics are those compiled for all taxpayers. The latest available statistics are those showing the yield by range of taxable income in respect of the income tax year 1982-83 and these are contained in Table 87 of the annual report of the Revenue Commissioners for the year ended 31 December 1983, a copy of which is available in the Library.