Written Answers. - Tax Receipts.

Michael Ahern

Question:

153 Mr. M. Ahern asked the Minister for Finance the percentage income tax take from the poorest 10 per cent of the population and the richest 10 per cent of the population in respect of each of the years from 1985/1986 to 1995/1996. [17011/96]

I am informed by the Revenue Commissioners that the only relevant basic data available to them from which information of the type requested by the Deputy could be derived are income distribution statistics of individuals on income tax records for the years in question.

The comparable percentages of overall tax liability borne by the 10 per cent of individuals on tax records with the lowest total income (including individuals with zero total income) and the 10 per cent with the highest total income are estimated as follows for each of the years from 1985-86 to 1993-94 (the latest year for which relevant detailed data are available).

Year

Percentage of total tax from 10% with lowest total income

Percentage of total tax from 10% with highest total income

%

%

1985-86

0.008

40.5

1986-87

0.016

41.0

1987-88

0.011

41.2

1988-89

0.027

41.4

1989-90

0.017

42.7

1990-91

0.010

42.6

1991-92

0.008

44.1

1992-93

0.005

46.4

1993-94

0.001

45.1

"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 capital allowances, interest paid in full, losses, allowable expenses, retirement annuities and superannuation contributions.

Michael Ahern

Question:

154 Mr. M. Ahern asked the Minister for Finance the total tax take in each of the years from 1985/1986 to 1995/1996: and the spread of such taxes under each tax head. [17012/96]

The total Exchequer tax receipts in each of the years from 1985-86 to 1995-96 under the various tax heads are as follows:

Tax Revenue

1985

1986

1987

1988

1989

1990

1991

1992

1993

1994

1995

1996(Est.)

£m

£m

£m

£m

£m

£m

£m

£m

£m

£m

£m

£m

Customs

97

82

88

108

132

114

120

125

159

191

200

201

Excise Duties

1,316

1,380

1,391

1,481

1,638

1,674

1,722

1,734

1,757

1,959

2,139

2,224

Capital Taxes

33

34

40

62

60

71

103

98

87

120

117

128

Stamp Duties

120

159

169

198

279

271

250

256

227

279

284

181

Income Tax

2,103

2,388

2,713

3,055

2,810

3,024

3,231

3,413

3,712

4,062

4,129

4,388

Income Levy

74

33

3

n.a.

n.a.

n.a.

n.a.

n.a.

79

51

6

Corporation Tax

217

258

257

334

303

474

593

739

952

1,140

1,146

1,290

Value Added Tax

1,402

1,527

1,585

1,805

1,943

1,979

2,010

2,177

2,332

2,603

2,889

3,122

Agricultural Levies (EC)

14

13

11

13

13

10

10

9

10

9

12

12

Motor Vehicle Duties

122

131

139

140

148

161

184

216

238

249

254

254

Employment & Training Levy

83

91

97

126

117

125

134

143

151

171

159

168