Skip to main content
Normal View

Dáil Éireann debate -
Tuesday, 26 May 1998

Vol. 491 No. 3

Written Answers. - PAYE Assessment.

Joe Higgins

Question:

251 Mr. Higgins (Dublin West) asked the Minister for Finance the number of cases assessed under PAYE in the 1996-97 tax year. [12204/98]

Joe Higgins

Question:

252 Mr. Higgins (Dublin West) asked the Minister for Finance the number of the cases assessed under PAYE in the 1996-97 tax year that did not pay tax. [12205/98]

I propose to take Questions Nos. 251 and 252 together.

The relevant information available is in relation to the projected number of income tax units on the PAYE tax records of the Revenue Commissioners.

It is estimated that there are 1,184,000 tax units on the PAYE tax records for the income tax year 1996-97 and that 277,500 of these would not have been liable to tax. These figures are projected estimates for 1996-97 based on the number of cases for whom completed P35 returns were filed by employers for the income tax year 1993-94 and are likely to be revised. A married couple who has elected or has been deemed to have elected for joint assessment is counted as one tax unit.

Joe Higgins

Question:

253 Mr. Higgins (Dublin West) asked the Minister for Finance the number of married cases assessed under PAYE in the 1996-97 tax year that qualified for the table S allowance. [12206/98]

I am informed by the Revenue Commissioners that the total number of married cases assessed under PAYE in the 1996-97 tax year that qualified for the table S allowance was 188,956.

Joe Higgins

Question:

254 Mr. Higgins (Dublin West) asked the Minister for Finance the number of married cases, other than those with a table S allowance, assessed under PAYE in 1996-97 who qualified for table B allowance. [12207/98]

I am informed by the Revenue Commissioners that this information is not available.

Married couples have the option of being assessed to income tax under aggregation or as single persons. If a married couple is assessed to income tax under aggregation, certificates of tax-free allowances will issue showing table R or S or table A or B where separate assessment within aggregation applies. Where the married couple is assessed to income tax as single persons, the certificates of tax-free allowances will issue showing table A or B.

Where married couples are treated as single persons for tax purposes or where separate assessment applies, Revenue's records do not differentiate between the different classes of persons who hold a table B allowance.

Joe Higgins

Question:

255 Mr. Higgins (Dublin West) asked the Minister for Finance the number of cases, other than those married with a table S allowance or a table B allowance, assessed under PAYE in the 1996-97 qualified for table B allowance. [12208/98]

It is assumed that the information required by this question is the number of taxpayers in receipt of table B allowance excluding any married persons in receipt of this allowance.

I am advised by the Revenue Commissioners that married couples have the option of being assessed to income tax under aggregation or as single persons. Where they are treated as single persons or opt for separate assessment within aggregation for tax purposes, Revenue's records do not differentiate between the different classes of persons who hold a table B allowance.

The total number of individuals who received a table B allowance in 1996-97 was 64,131.

Joe Higgins

Question:

256 Mr. Higgins (Dublin West) asked the Minister for Finance the number of cases that qualified for a table Z allowance in the 1996-97 tax year. [12209/98]

The number of cases identified as at 9 January 1998 with a table Z designation for the tax year 1996-1997 was 107,061.

Joe Higgins

Question:

257 Mr. Higgins (Dublin West) asked the Minister for Finance if he will provide a detailed breakdown of the PAYE taxation figure in 1996-97 between that paid by directors of companies and others, in view of the fact that directors of companies are required to fill out separate tax returns from other taxpayers and that the com-puterised systems used for tax collection purposes should be able to provide this data without direct referral to individual tax returns. [12210/98]

The relevant information available is in respect of the calender years 1996 and 1997. The net receipts of income tax paid under the PAYE system in the calender years 1996 and 1997 are estimated at £3,894.4 million and £4,356.4 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 1995-96, the latest year for which the relevant statistics are available, is estimated at £419.2 million. This figure includes tax payable on income which is liable to tax under the self assessment system.
Top
Share