asked the Minister for Finance in respect of each of the tax years 1985/86, 1986/87 and 1987/88 (a) the number of tax units on whom assessments to income tax were raised, distinguishing between cases with income from farming, other trades, professions and investments and (b) the estimated number of tax units who have made or are ultimately expected to make tax payments distinguishing between cases with income from farming and cases with main source of income from other trades, professions and investments.
Written Answers. - Tax Units Assessment.
77.
Following is the information requested in so far as it is available:—
|
(a) |
(b) |
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|
Year |
Number of tax units on whom assessment to income tax were raised |
Estimated number of tax units ultimately expected to make tax payments |
|||
|
Cases with main source of income from: |
|||||
|
Cases with income from farming |
Other trades and professions |
Investments |
Cases with income from farming |
Cases with main source ofincome from other trades or professions and investments |
|
|
1985-86 |
55,100 |
62,200 |
18,000 |
25,000 |
73,000 |
|
1986-87 |
55,600 |
81,400(¹) (²) |
24,000(¹) |
70,000(¹) |
|
|
1987-88 |
59,000 |
84,000(¹) (²) |
26,000(¹) |
69,000(¹) |
(¹)Provisional — subject to revision.
(²)Breakdown not available.
Statistical records of tax payments by vocational category are not maintained but from the statistics which are available it is estimated that the number of farmers who paid income tax up to 7 January 1988 in respect of 1985-86 was 21,300. The corresponding estimate for 1986-87 at the same date is 18,250. Both of these numbers are likely to increase over time as final liability is settled in cases still under appeal.
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 tax unit.
78.
asked the Minister for Finance in respect of each tax year 1985-86, 1986-87 and 1987-88 (a) the total number of tax units in PAYE and (b) the estimated number of tax units effectively liable to tax.
Following is the information requested in so far as it is available:
Number of tax units in PAYE
|
Year |
Total number of tax units |
Estimated number of tax units effectively liable to income tax |
|
000's |
000's |
|
|
1985-86 |
926 |
745 |
|
1986-87 |
921 |
737 (provisional) |
|
1987-88 |
921 (provisional) |
732 (provisional) |
The figure contained in the table of the numbers of tax units effectively liable to tax in the year 1985-86 relates to those units in respect of whom tax deductions under the PAYE system were shown in end-of-year returns to have been made by employers. The corresponding figures for 1986-87 and 1987-88 are estimates compiled on the same basis.
Note: Working wives other than those treated for tax purposes as single persons are not counted separately.