asked the Minister for Finance the number and percentage of taxpayers in each of the tax bands; the amounts realised from each band; and the total number of taxpayers for each of the last three years.
Written Answers. - Taxpayers' Statistics.
31.
The number of persons effectively liable to income tax in respect of the years 1984-85, 1985-86 and 1986-87 is estimated as follows:
|
Year |
Number |
|
1984-85 |
963,000 |
|
1985-86 |
958,000 (provisional) |
|
1986-87 |
956,000 (provisional) |
In about 125,000 of the cases for 1984-85, in about 130,000 cases for 1985-86 and in about 132,000 cases for 1986-87 couples have elected or have been deemed to have elected to have the income of both spouses assessed on the husband giving totals of 838,000, 828,000 and 824,000 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 |
1984-85 |
1985-86 |
1986-87 |
|||
|
Number |
Percentage of total |
Number |
Percentage of total |
Number |
Percentage of total |
|
|
% |
000's |
% |
000's |
% |
000's |
% |
|
Exemption limits — 60% rate for marginal relief |
36 |
4.3 |
38 |
4.6 |
32 |
3.9 |
|
35 |
447.5 |
53.4 |
467 |
56.4 |
465 |
56.4 |
|
45 |
173 |
20.6 |
— |
— |
— |
— |
|
48 |
— |
— |
192.5 |
23.2 |
188 |
22.8 |
|
55 |
91 |
10.9 |
— |
— |
— |
— |
|
58 |
— |
— |
— |
— |
139 |
16.9 |
|
60 |
45 |
5.4 |
130.5 |
15.8 |
— |
— |
|
65 |
45.5 |
5.4 |
— |
— |
— |
— |
|
Totals |
838 |
100 |
828 |
100 |
824 |
100 |
As regards the amounts of tax realised from each band, statistics showing the yield for 1983-84 by range of taxable income are contained in table 97 of the annual report of the Revenue Commissioners for the year ended 31 December 1985, a copy of which is available in the Library. The latest relevant statistics for 1984-85 and 1985-86 are contained in the attached table.
Income Tax 1984-85 and 1985-86
Distribution of (i) number of taxable incomes (ii) total taxable income and (iii) tax, by range of taxable income.
|
Range of taxable income |
1984-85 |
1985-85 |
|||||
|
Over |
Not Over |
Number of Cases |
Taxable Income |
Tax |
Number of Cases |
Taxable Income |
Tax |
|
£ |
£ |
£ |
£ |
£ |
£ |
||
|
0 |
1,000 |
69,771 |
35,207,504 |
11,643,997 |
67,682 |
33,972,316 |
11,207,429 |
|
1,000 |
2,000 |
78,263 |
118,095,840 |
39,144,708 |
74,023 |
111,659,877 |
36,214,129 |
|
2,000 |
3,000 |
80,124 |
200,405,136 |
68,678,609 |
74,524 |
186,121,574 |
63,195,279 |
|
3,000 |
4,000 |
87,629 |
307,359,008 |
106,549,048 |
76,872 |
269,439,864 |
93,059,411 |
|
4,000 |
5,000 |
84,828 |
380,518,050 |
135,011,935 |
80,487 |
361,352,409 |
126,391,094 |
|
5,000 |
6,000 |
72,408 |
397,204,368 |
145,280,869 |
69,369 |
380,305,063 |
138,077,891 |
|
6,000 |
7,000 |
58,495 |
378,966,253 |
142,254,398 |
57,815 |
374,311,880 |
139,438,664 |
|
7,000 |
8,000 |
47,362 |
354,453,750 |
136,675,577 |
48,093 |
360,194,113 |
136,911,908 |
|
8,000 |
9,000 |
39,569 |
335,184,914 |
132,556,594 |
41,175 |
348,872,084 |
136,011,192 |
|
9,000 |
10,000 |
30,889 |
293,123,882 |
118,312,283 |
33,573 |
318,551,855 |
127,103,143 |
|
10,000 |
12,500 |
53,216 |
592,010,035 |
246,168,270 |
59,706 |
664,470,873 |
273,903,330 |
|
12,500 |
15,000 |
29,318 |
399,504,910 |
174,164,545 |
33,473 |
456,544,491 |
194,088,408 |
|
15,000 |
17,500 |
16,565 |
267,508,114 |
120,572,024 |
19,480 |
314,449,379 |
138,011,121 |
|
17,500 |
20,000 |
10,579 |
197,378,083 |
93,105,958 |
11,956 |
222,968,002 |
102,038,083 |
|
20,000 |
25,000 |
10,787 |
238,766,691 |
127,935,010 |
12,592 |
278,819,439 |
132,805,455 |
|
25,000 |
30,000 |
4,757 |
129,322,945 |
70,566,950 |
5,283 |
143,572,813 |
71,551,288 |
|
30,000 |
35,000 |
2,236 |
72,216,798 |
40,034,692 |
2,459 |
79,112,932 |
40,549,157 |
|
35,000 |
40,000 |
1,400 |
52,185,807 |
29,369,282 |
1,376 |
51,255,641 |
26,840,677 |
|
40,000 |
50,000 |
1,383 |
61,400,855 |
35,267,970 |
1,325 |
58,584,146 |
31,364,948 |
|
Over |
50,000 |
1,877 |
152,745,550 |
91,995,734 |
1,833 |
152,487,685 |
85,916,058 |
|
Totals |
781,456 |
4,963,558,493 |
2,065,288,453 |
773,096 |
5,167,046,436 |
2,104,678,665 |
Notes on Table
(i) The information relating to employees from whose income tax was deducted under PAYE is necessarily somewhat restricted in coverage because all end of year returns were not capable of being processed at the time the information in the tables was being compiled.
(ii) Taxable income is that part of income on which tax is actually calculated. It is thus the total income of taxpayers less personal reliefs and other deductions.