Paul McGrath
Question:79 Mr. McGrath asked the Minister for Finance the number and percentage of taxpayers for each of the past five years who paid income tax at the higher rate. [19365/99]
Written Answers. - Tax Yield.
As pointed out in my reply of 8 December last year to a similar question, because of the radical changes to the income tax structure in the 1999 budget, and the substantial reduction in the number of those in the tax net, it is more relevant to look at the percentage of total tax units on file categorised by those who are exempt, those on marginal relief, those liable at the standard rate and those on the higher rate of income tax. This information is given below for the last five years.
Numbers and percentage of taxpayers in different tax bands.
|
Tax year |
Exempt |
(000's) |
% |
Marginal relief |
(000's) |
% |
Standard rate |
(000's) |
% |
Higher rate |
(000's) |
% |
|
1994/95 |
331.8 |
25.8 |
123.9 |
9.6 |
468.3 |
36.4 |
363.9 |
28.2 |
||||
|
1995/96 |
326.3 |
24.5 |
127.6 |
9.6 |
499.5 |
37.5 |
378.3 |
28.4 |
||||
|
1996/97 |
346.3 |
24.9 |
146.8 |
10.6 |
508.0 |
36.5 |
388.9 |
28.0 |
||||
|
1997/98 |
337.7 |
23.3 |
117.3 |
8.1 |
575.2 |
39.7 |
418.9 |
28.9 |
||||
|
1998/99 |
347.5 |
22.9 |
84.3 |
5.6 |
625.2 |
41.3 |
457.3 |
30.2 |
||||
|
1999/2000 |
426.4 |
27.2 |
22.7 |
1.4 |
620.0 |
39.5 |
501.5 |
31.9 |
Figures from 1997-98 onwards are provisional and subject to revision.
It should be pointed out that in the 1999-2000 tax year, the standard rated personal allowances and PAYE allowance are deducted after tax is calculated rather than before the tax calculation as was previously the case. This should be taken into account in comparing 1999-2000 with earlier years.