Dáil Éireann debate -
Wednesday, 14 Oct 1987

Vol. 374 No. 1

Written Answers. - PAYE Sector Incomes.

68.

Mr. Desmond

asked the Minister for Finance the number of people in the PAYE sector who have take home incomes per annum after deductions in the following range (a) £1,000-£5,000 (b) £5,000-£10,000 (c) £10,000-£15,000 (d) £15,000-£20,000 (e) £20,000-£25,000 (f) £25,000-£30,000 (g) £30,000-£35,000 and (h) £35,000 and over for each year 1982-1983 to 1986-1987.

Minister for Finance (Mr. MacSharry)

The Revenue Commissioners' income distribution statistics are not classified by range of take home income but by range of total income or of taxable income. Accordingly, the information requested by the Deputy is not available. Such information could not be obtained without undertaking an inquiry which could be carried out only at a disproportionate cost.

The latest relevant statistics available for PAYE incomes are in respect of the income tax years 1984-85 and 1985-86 and are contained in the following tables. These tables are compiled by range of total income only.

Income Tax 1984-85

Table — Distribution of (i) number of incomes, (ii) total income charged and (iii) tax, by range of total income (adjusted as at 27 June, 1986) for mainly PAYE incomes assessed under Schedule E.

Range of total income	Number of cases	Totals	Income	Tax
Single Males	Single Females	Married couples wife earning	Married couples wife not earning	Widowers	Widows
Over	Not Over								£	£
£	£
0	1,000	21,097	20,291	1,341	9,737	518	486	53,470	28,188,934	58,522
1,000	2,000	21,495	19,276	1,432	7,759	495	1,319	51,776	77,036,633	113,080
2,000	3,000	21,430	20,866	1,596	7,991	1,187	5,396	58,466	147,096,344	1,171,779
3,000	4,000	19,538	19,573	1,918	9,875	1,799	7,045	59,748	209,150,360	13,012,722
4,000	5,000	18,612	20,729	2,367	16,405	1,087	5,346	64,546	291,621,970	28,927,823
5,000	6,000	19,552	23,117	3,047	17,689	1,012	3,056	67,473	371,913,351	49,749,063
6,000	7,000	22,247	28,130	3,792	20,243	793	2,257	77,462	504,058,053	85,702,792
7,000	8,000	22,020	23,398	4,369	21,868	653	1,781	74,089	555,068,805	109,137,233
8,000	9,000	19,986	16,275	4,767	22,849	644	1,361	65,882	558,750,717	120,299,201
9,000	10,000	14,006	11,969	4,999	20,421	442	957	52,794	500,928,032	117,052,167
10,000	12,500	19,465	18,211	12,660	41,526	660	1,574	94,096	1,048,850,596	267,132,558
12,500	15,000	8,382	6,518	12,190	29,529	348	738	57,705	788,820,432	215,767,465
15,000	17,500	3,525	2,523	9,572	19,767	226	316	35,929	579,510,967	169,092,567
17,500	20,000	1,443	880	7,059	10,827	102	182	20,493	381,940,016	119,629,825
20,000	25,000	1,021	404	8,594	9,438	108	144	19,709	435,971,841	151,406,062
25,000	30,000	278	90	3,840	3,662	40	46	7,956	215,884,861	94,695,729
30,000	35,000	117	36	1,253	1,540	17	9	2,972	95,487,244	44,926,547
35,000	40,000	49	10	371	732	15	6	1,183	44,112,436	21,615,334
40,000	50,000	49	5	212	715	10	6	997	43,860,694	22,439,071
Over	50,000	46	3	126	612	5	1	793	61,339,389	34,734,983
	Totals	234,358	232,304	85,505	273,185	10,161	32,026	867,539	6,939,591,675	1,666,664,523

Income Tax 1985-86

Table — Distribution of (i) number of incomes, (ii) total income charged and (iii) tax, by range of total income (adjusted as at 27 June, 1986) fo r mainly PAYE incomes assessed under Schedule E.

Range of total income	Number of cases	Totals	Income	Tax
Single Males	Single Females	Married couples wife earning	Married couples wife not earning	Widowers	Widows
Over	Not Over								£	£
£	£
0	1,000	21,559	21,291	1,319	8,491	398	444	53,502	27,450,240	63,695
1,000	2,000	23,407	20,101	1,357	8,413	504	1,007	54,789	81,536,772	118,607
2,000	3,000	22,051	20,678	1,661	7,399	932	4,768	57,489	144,886,140	843,784
3,000	4,000	19,192	19,924	1,915	8,383	1,780	7,336	58,530	204,427,874	11,449,026
4,000	5,000	16,549	19,282	2,385	12,836	1,154	5,614	57,820	260,768,582	25,131,335
5,000	6,000	16,838	19,768	2,988	17,857	946	3,439	61,836	340,026,294	40,984,997
6,000	7,000	18,934	23,166	3,573	16,882	830	2,413	65,798	428,729,704	68,875,736
7,000	8,000	19,474	25,077	4,242	18,544	672	2,011	70,020	525,182,799	99,511,600
8,000	9,000	18,178	17,699	4,519	19,879	643	1,517	62,435	530,374,451	111,934,098
9,000	10,000	14,835	12,402	4,656	19,242	475	1,033	52,643	499,398,288	113,441,227
10,000	12,500	23,364	21,212	12,209	39,642	700	1,792	98,919	1,105,488,851	280,898,790
12,500	15,000	11,068	9,566	12,048	31,421	391	842	65,336	892,443,390	243,809,570
15,000	17,500	4,999	3,681	10,261	22,770	258	470	42,439	685,474,425	197,738,691
17,500	20,000	2,119	1,271	7,885	13,680	148	213	25,316	472,226,086	143,912,883
20,000	25,000	1,540	618	10,246	12,608	124	178	25,314	559,791,154	187,988,546
25,000	30,000	435	132	5,333	4,584	57	64	10,605	287,827,578	109,196,935
30,000	35,000	129	50	2,094	1,900	18	18	4,209	135,206,546	55,769,310
35,000	40,000	70	17	631	948	11	9	1,686	62,639,642	27,602,985
40,000	50,000	51	12	373	793	16	5	1,250	55,103,317	25,729,098
Over	50,000	50	9	221	658	10	4	952	73,652,044	38,650,891
	Totals	234,842	235,956	89,916	266,930	10,067	33,177	870,888	7,372,634,177	1,783,651,804

Notes to the tables

(1) The information relating to employees from whose income tax was deducted under PAYE is necessarily somewhat restricted in coverage because all en d of year returns were not capable of being processed at the time the information in the tables was being compiled

(2) Individuals who were found to be not liable to tax because of the operation of the personal allowances or exemption limits are included in the ta bles.

(3) Total income is the total income of taxpayers from all sources as estimated in accordance with the provisions of the Income Tax Acts. It is net of such items as interest paid in full, allowable expenses and superannuation contributions.