asked the Minister for Finance the number of taxpaying units in 1986 and the corresponding figure for 1982.
78.
Vol. 370 No. 10
asked the Minister for Finance the number of taxpaying units in 1986 and the corresponding figure for 1982.
78.
asked the Minister for Finance the number of taxpayers paying over the standard rate; the corresponding figure for 1982; and the comparable statistics for 1986 for other EC countries.
It is proposed to take Questions Nos. 77 and 78 together. Figures are available for the income tax year only and are shown in the following table.
Year |
Number of taxpaying units |
Number paying over the standard rate |
1982-83 |
865,000 |
288,600 |
1986-87(¹) |
864,000 |
364,600 |
(¹) Provisional — subject to revision.
Note: A married couple who has elected or has been deemed to have elected to have the income of both spouses assessed on the husband is counted as one taxpaying unit in the table above.
Comparable statistics of the number of taxpayers paying over the standard rate in other EC countries, apart from the United Kingdom, are not available. In the UK for 1985-86, the latest year for which the relevant figures are available, an estimated 1 million taxpayers paid tax at the higher rates.