Skip to main content
Normal View

Dáil Éireann debate -
Tuesday, 20 Nov 2001

Vol. 544 No. 3

Written Answers. - Tax Assessment.

Paul McGrath

Question:

267 Mr. McGrath asked the Minister for Finance the number of self-employed persons who have an income which does not reach the threshold levels to pay tax; the number who pay tax only at the standard rate; the number who pay tax at the higher rate for each of the past five years; and the number in this regard as percentages of the total workforce. [28770/01]

Paul McGrath

Question:

269 Mr. McGrath asked the Minister for Finance the number of PAYE workers who do not pay income tax; the number who pay tax only at the standard rate; the number who pay tax at the higher rate for each of the past five years; and the numbers in this regard as percentages of the total workforce. [28772/01]

I propose to take Questions Nos. 267 and 269 together.

It is assumed that what the Deputy requires is the number in each category as a percentage of total income earners on the tax record. I am advised by the Revenue Commissioners that the information requested by the Deputy is as follows:

Self Employed

Year

Exempt

Standard Rate*

Higher Rate

Total

No.%

No.%

No.%

No.%

1996/97

56,9734.1%

86,5836.2%

39,1442.8%

182,70013.1%

1997/98

60,7084.1%

90,5086.0%

44,1843.0%

195,40013.1%

1998/99

57,1903.6%

89,9325.7%

50,7783.2%

197,90012.5%

1999/00

53,4323.2%

96,3815.7%

58,1873.4%

208,00012.3%

2000/01

51,7102.9%

98,7465.6%

69,1443.9%

219,60012.4%

*Includes taxpayers benefiting from marginal relief.
PAYE

Year

Exempt

Standard Rate*

Higher Rate

Total

No.%

No.%

No.%

No.%

1996/97

289,23820.8%

568,62440.9%

349,43825.1%

1,207,30086.9%

1997/98

319,69021.4%

598,04040.1%

379,87025.4%

1,297,60086.9%

1998/99

340,73521.5%

615,07738.8%

431,18827.2%

1,387,00087.5%

1999/00

439,68626.0%

555,37132.9%

486,343 28.8%

1,481,40087.7%

2000/01

490,84627.6%

652,93636.8%

413,21823.2%

1,557,00087.6%

*Includes taxpayers benefiting from marginal relief.
It should be noted that a married couple who has elected or has been deemed to have elected for joint assessment is counted as one tax unit.
The figures from 1999-2000 onwards are provisional and subject to revision.
Top
Share