Dáil Éireann debate -
Tuesday, 26 Nov 2002

Vol. 558 No. 1

Written Answers. - Tax Allowances.

Paul McGrath

Question:

205 Mr. P. McGrath asked the Minister for Finance the number of self-employed taxpayers who were tax exempt, paid only at the lower rate and paid at the top rate, in each of the past ten years; and if he will give these figures as percentages of the total in this category. [23405/02]

Minister for Finance (Mr. McCreevy)

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

Distribution of Self-Employed income earners by tax band, 1992-93 to 2002

Year	Exempt			Standard Rate*			Higher Rate			Total
	Number	%	Number	%	Number	%	Number	%
1992-93	73,620	39.6	75,507	40.6	36,873	19.8	186,000	100
1993-94	68,580	37.5	77,047	42.1	37,374	20.4	183,000	100
1994-95	57,606	33.2	77,848	44.8	38,146	22.0	173,600	100
1995-96	58,722	32.9	80,778	45.2	39,100	21.9	178,600	100
1996-97	56,973	31.2	86,583	47.4	39,144	21.4	182,700	100
1997-98	60,708	31.1	90,508	46.3	44,184	22.6	195,400	100
1998-99	57,190	28.9	89,932	45.4	50,778	25.7	197,900	100
1999-00	59,711	28.6	100,869	48.3	48,120	23.1	208,700	100
2000-01#	72,358	32.8	101,312	46.0	46,730	21.2	220,400	100
2001#**	86,634	37.2	100,360	43.1	45,706	19.6	232,700	100
2002#	91,576	39.0	97,860	41.6	45,564	19.4	235,000	100

*Includes taxpayers benefiting from marginal relief.

**Short tax "year" from 6 April 2001 to 31 December 2001.

#Provisional and subject to revision.

It should be noted that a married couple who was elected or has been deemed to have elected for joint assessment is counted as one unit.

Paul McGrath

Question:

206 Mr. P. McGrath asked the Minister for Finance the total amount of income tax paid by a double income family with total gross pay of ?56,000 and a single income family with total gross pay of ?56,000 in the tax year 2002, assuming no dependent children or mortgage or interest relief. [23406/02]

Minister for Finance (Mr. McCreevy)

It is not possible to give a precise answer on the basis of the question put by the Deputy as the tax paid would depend on the actual split of income between the spouses and their entitlement to tax credits including the personal and employee, PAYE, tax credits.

The married two-earner standard rate band is €56,000 and comprises a band of €37,000 which is transferable between spouses and a non-transferable band of €19,000. The net tax liability is determined by reference to these bands and to the relevant tax credits. If the Deputy can say what specific examples he wants explored, this will be done by my Department.