Ruairí Quinn
Question:62 Mr. Quinn asked the Minister for Finance if he will outline for the financial year 1989-90 the total number of PAYE taxpayers who are not directors of the company or companies within which they work.
Written Answers. - PAYE Taxpayers.
Ruairí Quinn
Question:63 Mr. Quinn asked the Minister for Finance the total number of PAYE taxpayers who are (a) single and not directors of companies (b) single parents and (c) married employees, for each of the tax tables A, B, C, R, S, and T.
I propose to take Questions Nos. 62 and 63 together.
It is estimated that the total number of Schedule E, effectively PAYE, taxpayers other than company directors was 697,000 for the income tax year 1989-90.
The relevant detailed distributional statistics available do not enable taxpayers who are directors of companies or single parents to be distinguished from other taxpayers for the purposes of the distributions. A provisional distribution for all 751,000 of PAYE taxpayers by marginal tax rates, which correspond with the tax tables A, B, C, R, S and T mentioned in the question, is summarised for 1989-90 in the following table.
Distribution of PAYE taxpayers by marginal tax rates.
|
Marginal tax rate |
Single and widowed |
Married |
Totals |
|
000's |
000's |
000's |
|
|
32%* |
249.6 |
212.8 |
462.4 |
|
48% |
86.5 |
65.0 |
151.5 |
|
56% |
87.5 |
49.4 |
136.9 |
|
All rates |
423.6 |
327.2 |
750.8 |
|
say, 751,000 |
*Including cases benefiting from marginal relief.
While full details are not available it is estimated that there were approximately 11,000 single parents who were effectively liable to tax under the PAYE system for the year 1989-90, of whom about two-thirds were liable to tax at a rate not exceeding standard rate.
Note: A married couple who have elected or have been deemed to have elected to have the income of both spouses assessed on the husband is counted as one tax unit.