I am informed by the Revenue Commissioners that the latest available relevant information is an analysis of tax returns for the income tax year 1995/96, in respect of some 11,100 tax units who were identified as involving members of the Garda Síochána. Where married couples have elected or have been deemed to have elected to have the income of both spouses assessed on one spouse, the couple is counted as one tax unit.
The results of that analysis indicate that some 2,500 or 22.5 per cent of these units declared income from sources other than their income from employment for that year.