Written Answers. - Income Tax Payments.

Proinsias De Rossa

Question:

102 Proinsias De Rossa asked the Minister for Finance in respect of the total income tax paid during 1989, the percentage paid by (a) the PAYE sector, (b) farmers and (c) the self employed.

Following is the information requested:

Income Tax 1989

Percentage of total income tax receipt

%

PAYE

82.5 (1)

Farmers

1.8 (2)

Other non-PAYE

8.7 (3)

The figures in the table do not include receipts of deposit interest retention tax or of certain other miscellaneous tax payments. Basic data are not available which would enable the amounts of these tax payments which are attributable to particular classes of taxpayers to be ascertained. The percentage figures given must be seen in the context of the relative numbers of taxpayers in each of the sectors mentioned.
Notes
(1) The figure covers more than income tax on ordinary wages and salaries. It includes tax paid by directors of close companies who are akin to the self-employed as well as tax on "other income" of employees such as rent and other investment income. It also includes the tax paid under PAYE on the income from employment of farmers and other self-employed individuals.
(2) Income tax on farming profits is collected with Schedule D tax generally and the figure shown is, to some extent, estimated. The figure shown is an estimate of the tax paid by full time farmers together with the estimated tax paid by trader-farmers on their farming profits only.
(3) This figure includes tax paid on income from trades and professions (other than farming), together with tax paid on other income such as rent and other investment income. It also includes withholding tax on professional fees.