Dáil Éireann debate -
Wednesday, 12 Mar 1997

Vol. 476 No. 3

Written Answers. - PAYE Taxpayers.

Seamus Brennan

Question:

48 Mr. S. Brennan asked the Minister for Finance the number and percentage of PAYE taxpayers currently paying tax at the 26 per cent and the 48 per cent rates; and the corresponding figures for five years ago and ten years ago. [7038/97]

Minister for Finance (Mr. Quinn)

I am informed by the Revenue Commissioners that the information provided relates to the income tax years 1997-8, 1992-3 and 1987-8 and is as follows:

Numbers (000s) and percentage of PAYE taxpayers by tax rate

	1997-8 (a)	1992-3	1987-8
	Numbers	% of Total	Numbers	% of Total	Numbers	% of Total
Standard Rate	560.3	62.4	465.0	60.4	391.7	53.0
Top Rate(s)	337.7	37.6	304.8	39.6	347.0	47.0

(a) Forecast.

The numbers shown above for the standard rate include those who pay tax under marginal relief.

Following the enactment of the changes announced in this year's budget the standard and higher rates of tax for 1997-8 will be 26 per cent and 48 per cent respectively. The corresponding tax rates for the years 1992-3 and 1987-8 are:

	1992-3	1987-8
Standard Rate	27%	35%
Higher Rate(s)	48%	48% and 58%