Vol. 486 No. 3
161 Mr. Higgins (Dublin West): asked the Minister for Finance if he will supply a breakdown of the amounts of income tax paid by directors and non-directors through the PAYE system in the years 1996 and 1997 respectively in view of the fact that this information should be available as directors are currently obliged to file separate tax returns from employees. [2740/98]
The net receipt of income tax paid under the PAYE system in the calendar years 1996 and 1997 is estimated at £3,894.4 million and £4,357.0 million respectively. These figures include tax receipts attributable to company directors which cannot be distinguished in the overall totals. I am informed by the Revenue Commissioners that to provide a breakdown of the figures between directors and other PAYE taxpayers would require a detailed examination of all the relevant tax records. Such an examination could be carried out only at a disproportionate cost.
The relevant information available relating to directors is that pertaining to directors of close companies, whose total income tax liability for the income tax year 1994-95, the latest year for which the relevant statistics are available, is estimated at £360.7 million. This figure includes tax payable on income which is liable to tax under the Self Assessment system.
