Dáil Éireann debate -
Wednesday, 14 Mar 1990

Vol. 397 No. 1

Written Answers. - PAYE Taxpayers.

Michael Bell

Question:

41 Mr. Bell asked the Minister for Finance the number of (a) single and (b) married PAYE taxpayers at the end of 1989 in each of the following income brackets per annum: (a) under £6,000, (b) £6,000-£8,000, (c) £8,000-£10,000, (d) £10,000-£12,000, (e)£12,000-£14,000, (f) £14,000-£16,000 and (g) accordingly in increments of £2,000; and if he will make a statement on the matter.

Minister for Finance (Mr. A. Reynolds)

As the reply contains statistical data I propose to circulate it in the Official Report.

Statistics showing the distribution of PAYE incomes which came within the purview of the Revenue Commissioners for 1986-87 by range of total income are contained in table 81 of the annual report of the Revenue Commissioners for the year ended 31 December 1988, a copy of which is available in the Library. The latest relevant statistics are those contained in the corresponding table for 1987-88 a copy of which follows.

Income Tax 1987-88

Distribution of (i) number of incomes, (ii) total income charged and (iii) tax, by range of total income (adjusted as at 25 October 1989) for mainly P AYE income assessed under Schedule E.

		Number of Cases
Range of Total Income	Single Males	Single females	Married Couples Wife Earning	Married Couples Wife Not Earning	Widowers	Widows	Totals	Income	Tax
£	£								£	£
0	1,000	24,334	20,007	1,083	8,768	383	399	54,974	28,243,775	135,365
1,000	2,000	23,808	18,837	1,130	8,261	435	738	53,209	79,431,202	302,281
2,000	3,000	22,146	18,915	1,369	7,237	680	2,939	53,286	134,252,873	543,434
3,000	4,000	18,809	18,245	1,375	8,142	1,795	6,933	55,299	193,093,541	8,007,308
4,000	5,000	15,674	16,712	1,612	10,755	1,767	6,416	52,936	238,356,400	20,659,945
5,000	6,000	14,906	16,942	2,039	16,479	978	4,564	55,908	307,991,056	34,052,276
6,000	7,000	14,579	18,293	2,379	16,104	964	3,179	55,498	360,757,417	52,423,069
7,000	8,000	16,716	20,092	2,640	16,860	767	2,337	59,412	446,200,568	79,283,961
8,000	9,000	15,927	19,320	3,015	17,851	616	1,815	58,544	497,029,076	100,728,724
9,000	10,000	14,300	13,322	3,126	18,041	558	1,434	50,781	482,482,041	106,465,615
10,000	12,500	25,804	23,602	8,686	38,627	882	2,107	99,708	1,114,403,353	277,633,565
12,500	15,000	14,303	14,243	9,564	33,534	519	1,188	73,351	1,004,044,249	275,703,620
15,000	17,500	7,731	5,950	9,603	26,144	316	627	50,371	814,846,359	235,843,152
17,500	20,000	3,858	3,013	8,590	18,188	226	325	34,200	638,567,217	195,948,062
20,000	25,000	2,930	1,809	12,495	18,776	244	338	36,592	811,482,582	267,992,702
25,000	30,000	854	294	7,677	7,989	92	110	17,016	462,651,980	169,191,123
30,000	35,000	345	109	4,158	3,459	38	36	8,145	262,285,421	103,889,879
35,000	40,000	144	32	1,889	1,678	19	17	3,779	140,437,182	58,930,369
40,000	50,000	111	23	1,060	1,459	16	8	2,677	117,348,290	52,188,743
Over	50,000	74	6	387	83	19	8	1,477	117,336,921	59,198,727
Totals	237,353	229,766	83,877	279,335	11,314	35,518	877,163	8,251,241,503	2,099,121,920

(1) The information relating to employees from whose incomes 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 table 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 ble.

(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.