asked the Minister for Finance the total number of (a) farmers, and (b) self-employed liable to income tax in 1985; and, in respect of each category, the number from whom payments were received.
Written Answers. - Income Tax of Farmers and Self-Employed.
98.
The relevant statistics available are in respect of the income tax year 1985-86. From figures contained in table 14 of the results of the 1985 Labour Force Survey (published in September 1986) it is estimated that 127,000 farmers were chargeable to income tax in respect of that income tax year. This comprises some 119,000 full time farmers together with a further 8,000 farmers who or whose spouses carry on another trade or profession. The figure for full-time farmers includes some 83,000 persons who were brought within the charge to tax in respect of farming profits for the first time in 1983-84 but it will be some time before all these cases are fully processed and the extent of liability to tax established.
It is estimated that some 84,000 self-employed persons other than farmers were chargeable to income tax in 1985-86.
The numbers of self-employed persons including farmers who are ultimately expected to make tax payments in respect of 1985-86 is provisionally estimated at 111,000. Statistical records of tax payments by vocational category are not maintained but by use of sampling techniques the Revenue Commissioners estimate that the number of farmers who paid income tax up to 14 April, 1986 in respect of 1983-84 is of the order of 20,000. The corresponding estimate for 1984-85 at 14 April, 1986 is of the order of 17,500. Both of these numbers are likely to increase over time as final liability is settled in cases still under appeal.