asked the Minister for Finance the total amount of PAYE income tax paid in the 12 month period up to 30 November of each year from 1982 to 1986 inclusive; the total amount of taxpayers under PAYE in each such period; and the average PAYE payment for a person in each such period.
Written Answers. - PAYE Income Tax.
17.
Figures of Revenue receipts are prepared on a calendar year basis and figures for numbers of taxpayers are available only by reference to income tax years. The average tax payment is calculated by dividing the net tax receipt in the calendar year by the number of taxpayers for the income tax year in which the calendar year ends. Information on this basis for the years 1982 to 1986 inclusive has already been given in reply to a written parliamentary question tabled by Deputy McSharry and answered on 22 October, 1986. (Official Report, volume 369, columns 155 and 156).