Dáil Éireann debate -
Wednesday, 14 Mar 1990

Vol. 397 No. 1

Written Answers. - Tax Paid.

Michael Ferris

Question:

54 Mr. Ferris asked the Minister for Finance the total amount of taxation paid by (a) PAYE workers, (b) farmers and (c) companies expressed as a percentage of gross national product and as a percentage of the total tax take for each of the years from 1980 to 1989, inclusive; 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.

The following table sets out the information requested.

Year	Category	Tax Receipt	Tax as % of GNP	Tax as % of total tax revenue
		£m	%	%
1980	PAYE	878.1	9.8	33.5
	Farmers	25.0	0.3	1.0
	Companies	138.4	1.5	5.3
1981	PAYE	1,093.4	10.1	33.0
	Farmers	20.0	0.2	0.6
	Companies	205.0	1.9	6.2
1982	PAYE	1,269.4	10.2	31.3
	Farmers	24.0	0.2	0.6
	Companies	252.1	2.0	6.2
1983	PAYE	1,462.9	10.8	31.2
	Farmers	32.0	0.2	0.7
	Companies	239.9	1.8	5.1
1984	PAYE	1,755.8	11.9	33.1
	Farmers	36.7	0.2	0.7
	Companies	234.7	1.6	4.4
1985	PAYE	1,900.1	12.1	34.0
	Farmers	38.5	0.2	0.7
	Companies	242.3	1.5	4.3
1986	PAYE	2,016.3	12.1	33.1
	Farmers	36.4	0.2	0.6
	Companies	283.1	1.7	4.6
1987	PAYE	2,137.7	11.9	32.9
	Farmers	34.5	0.2	0.5
	Companies	282.5	1.6	4.4
1988	PAYE	2,278.9	12.1	31.1
	Farmers	82.0	0.4	1.1
	Companies	369.7	2.0	5.0
1989	PAYE	2,335.7	11.5	31.4
	Farmers	50.0	0.2	0.7
	Companies	339.0	1.7	4.6

Notes:

1. The 1988 figures reflect the impact of the tax amnesty.

2. For the years 1983 to 1986, inclusive, the income tax amounts shown for PAYE and for farmers include the estimated amount of income levies collected from these sectors. The income levy ended in 1986 and no breakdown of the arrears of that levy collected in subsequent years between PAYE, farmers and other income taxpayers is available.

3. The amounts shown for companies include corporation tax and the bank levy for the years 1981 to 1989.

4. All figures for 1989 are provisional.