Paul McGrath
Question:202 Mr. P. McGrath asked the Minister for Finance the annual percentage of taxpayers who paid income tax at the higher rate in each of the past ten years; and the estimated figure for the current tax year. [23402/02]
Written Answers. - Tax Code.
Paul McGrath
Question:203 Mr. P. McGrath asked the Minister for Finance the annual percentage of workers who were tax exempt in each of the past ten years. [23403/02]
Paul McGrath
Question:204 Mr. P. McGrath asked the Minister for Finance the annual percentage of taxpayers who paid income tax at the lower rate in each of the past ten years. [23404/02]
I propose to take Questions Nos. 202 to 204, inclusive, 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:
Percentage of income earners in different tax bands in the ten tax years 1992-93 to 2002
|
Tax Year |
Exempt% |
Standard rate#% |
Higher rate% |
|
1992-1993 |
27.40 |
44.48 |
28.12 |
|
1993-1994 |
26.45 |
44.32 |
29.23 |
|
1994-1995 |
25.76 |
45.98 |
28.26 |
|
1995-1996 |
24.50 |
47.09 |
28.41 |
|
1996-1997 |
24.91 |
47.14 |
27.96 |
|
1997-1998 |
25.48 |
46.12 |
28.40 |
|
1998-1999 |
25.11 |
44.48 |
30.41 |
|
1999-2000 |
27.52 |
39.92 |
32.57 |
|
Tax Year |
Exempt% |
Standard rate#% |
Higher rate% |
|
2000-2001* |
29.03 |
41.49 |
29.48 |
|
2001* + |
34.31 |
38.64 |
27.05 |
|
2002* |
36.07 |
36.87 |
27.06 |
#Includes taxpayers benefiting from marginal relief.
*Provisional and likely to be revised.
+Short tax "year" from 6 April 2001 to 31 December 2001.
The percentages are expressed in terms of the numbers of all cases including exempt cases on the income tax record. 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.