Paul McGrath
Question:100 Mr. P. McGrath asked the Minister for Finance the annual percentage of PAYE taxpayers who paid income tax at the higher rate in each of the past ten years; and the estimated figure for the 2003 tax year. [28670/03]
Vol. 575 No. 5
100 Mr. P. McGrath asked the Minister for Finance the annual percentage of PAYE taxpayers who paid income tax at the higher rate in each of the past ten years; and the estimated figure for the 2003 tax year. [28670/03]
101 Mr. P. McGrath asked the Minister for Finance the annual percentage of PAYE workers who were tax exempt in each of the past ten years. [28671/03]
102 Mr. P. McGrath asked the Minister for Finance the annual percentage of PAYE taxpayers who paid income tax at the lower rate in each of the past ten years. [28672/03]
I propose to take Questions Nos. 100 to 102, inclusive, together.
Tax Year |
Exempt |
Standard rate* |
Higher rate |
% |
% |
% |
|
1993-1994 |
24.54 |
44.70 |
30.76 |
1994-1995 |
24.61 |
46.16 |
29.23 |
1995-1996 |
23.20 |
47.38 |
29.42 |
1996-1997 |
23.96 |
47.10 |
28.94 |
1997-1998 |
24.64 |
46.09 |
29.27 |
1998-1999 |
24.57 |
44.35 |
31.09 |
1999-2000 |
27.36 |
38.71 |
33.93 |
2000-2001* |
28.02 |
40.50 |
31.48 |
2001** |
32.93 |
38.38 |
28.69 |
2002† |
34.99 |
36.66 |
28.36 |
2003† |
35.18 |
33.72 |
31.10 |
103 Mr. P. McGrath asked the Minister for Finance the amount of income tax and PRSI payable by a single PAYE worker in each of the past five years, where gross income in each year was an amount assuming only personal and PRSI allowances are applicable. [28673/03]
It is assumed that what the Deputy requires is the amount of income tax and PRSI payable by a single PAYE worker in each of the past five years over a range of incomes.
Year |
1999 |
2000 |
2001 |
2002 |
2003 |
|
Income (€) |
€ |
€ |
€ |
€ |
€ |
|
30,000 |
Income tax |
8,304 |
6,859 |
5,108 |
4,260 |
4,120 |
PRSI |
1,053 |
1,053 |
936 |
936 |
936 |
|
40,000 |
Income tax |
12,904 |
11,259 |
9,308 |
8,460 |
8,320 |
PRSI |
1,211 |
1,263 |
1,196 |
1,291 |
1,336 |
|
50,000 |
Income tax |
17,504 |
15,659 |
13,508 |
12,660 |
12,520 |
PRSI |
1,257 |
1,314 |
1,242 |
1,341 |
1,398 |
|
60,000 |
Income tax |
22,104 |
20,059 |
17,708 |
16,860 |
16,720 |
PRSI |
1,291 |
1,343 |
1,272 |
1,377 |
1,434 |
|
70,000 |
Income tax |
26,704 |
24,459 |
21,908 |
21,060 |
20,920 |
PRSI |
1,314 |
1,371 |
1,298 |
1,402 |
1,459 |
|
80,000 |
Income tax |
31,304 |
28,859 |
26,108 |
25,260 |
25,120 |
PRSI |
1,331 |
1,388 |
1,313 |
1,418 |
1,480 |
|
100,000 |
Income tax |
40,504 |
37,659 |
34,508 |
33,660 |
33,520 |
PRSI |
1,354 |
1,411 |
1,338 |
1,443 |
1,505 |
104 Mr. P. McGrath asked the Minister for Finance the amount of income tax paid by a double income family with gross pay of ?56,000 and a single income family with total gross pay of ?56,000, assuming two equal incomes of ?28,000, salaries of ?37,000 and ?19,000 respectively; and if he will compare this to the amount of income tax paid by a single income family with gross pay of ?56,000, assuming the home-caring spouse is claimable and not applicable and that no mortgage of interest relief is claimable. [28674/03]
The position is that the tax rates and bands for a married couple for 2003 are as follows:
Married couple (one spouse with income) |
First €37,000 @ 20%Balance @ 42% |
Married couple (both spouses with income) |
First €37,000 with increase of €19,000 maximum @ 20%Balance @ 42% |
Gross Income |
€56,000 |
||
Band Available |
€37,000 |
||
Band Utilised |
€37,000 |
||
Tax |
€37,000 @ 20% = |
€7,400 |
|
€19,000 @ 42% = |
€7,980 |
||
Gross Tax Due |
€15,380 |
||
Less Tax Credits |
Personal Credit |
(€3,040) |
|
Employee Credit |
(€ 800) |
||
= Total Credits |
(€3,840) |
||
Net Tax Due |
€11,540 |
Joint Income |
€56,000 |
||
Spouses Income |
€28,000 |
€28,000 |
|
Band Available |
€28,000 |
€28,000 |
|
Band Utilised |
€28,000 |
€28,000 |
|
Tax liability |
€5,600(€28,000@20%) |
€5,600 (€28,000@20%) |
|
Gross Tax Due |
€11,200 |
||
Less Tax Credits |
(€1,520) |
personal credit |
(€1,520) |
(€800) |
employee credit |
(€800) |
|
(€2,320) |
(€2,320) |
||
=Total credits |
(€4,640) |
||
Net Tax Due |
€6,560 |
Joint Income |
€56,000 |
||
Spouses Income |
€37,000 |
€19,000 |
|
Band Available |
€37,000 |
€19,000 |
|
Band Utilised |
€37,000 |
€19,000 |
|
Tax Liability |
€7,400 (€37,000 @20%) |
€3,800(€19,000 @20%) |
|
Gross Tax Due |
€11,200 |
||
Less Tax Credits |
(€1,520) |
personal credit |
(€1,520) |
(€ 800) |
employee credit |
(€ 800) |
|
=Total Credits |
(€4,640) |
||
Net Tax Due |
€6,560 |
Gross Income |
€56,000 |
||
Band Available |
€37,000 |
||
Band Utilised |
€37,000 |
||
Tax |
€37,000 @ 20% = |
€7,400 |
|
€19,000 @ 42% = |
€7,980 |
||
Gross Tax Due |
€15,380 |
||
Less Tax Credits |
Personal Credit |
(€3,040) |
|
Employee Credit |
(€800) |
||
Home carers |
(€770) |
||
= Total Credits |
(€4,610) |
||
Net Tax Due |
€10,770 |
Gross Income |
€56,000 |
||
Band Available |
€37,000 |
||
Band Utilised |
€37,000 |
||
Tax |
€37,000 @ 20% |
= €7,400 |
|
€19,000 @ 42% |
= €7,980 |
||
Gross Tax Due |
€15,380 |
||
Less Tax Credits |
Personal Credit |
(€3,040) |
|
Net Tax Due |
€12,340 |
Joint Income |
€56,000 |
||
Spouses Income |
€28,000 |
€28,000 |
|
Band Available |
€28,000 |
€28,000 |
|
Band Utilised |
€28,000 |
€28,000 |
|
Tax liability |
€5,600(€28,000@20%) |
€5,600(€28,000@20%) |
|
Gross Tax Due |
€11,200 |
||
Less Tax Credits |
(€1,520) |
personal credit |
(€1,520) |
= Total credits |
(€3,040) |
||
Net Tax Due |
€8,160 |
Joint Income |
€56,000 |
||
Spouses Income |
€37,000 |
€19,000 |
|
Band Available |
€37,000 |
€19,000 |
|
Band Utilised |
€37,000 |
€19,000 |
|
Tax Liability |
€7,400(€37,000@ 20%) |
€3,800(€19,000 @20%) |
|
Gross Tax Due |
€11,200 |
||
Less Tax Credits |
(€1,520) |
personal credit |
(€1,520) |
= Total Credits |
(€3,040) |
||
Net Tax Due |
€8,160 |
Gross Income |
€56,000 |
||
Band Available |
€37,000 |
||
Band Utilised |
€37,000 |
||
Tax |
€37,000 @ 20% |
= €7,400 |
|
€19,000 @ 42% |
= €7,980 |
||
Gross Tax Due |
€15,380 |
||
Less Tax Credits |
Personal Credit |
(€3,040) |
|
Home carers |
(€770) |
||
= Total Credits |
€3,810 |
||
Net Tax Due |
€11,570 |
105 Mr. P. McGrath asked the Minister for Finance the number of taxpayers in the PAYE sector and self-employed who availed, per annum, of the home-caring spouse tax allowance since this tax relief was first introduced. [28675/03]
I am informed by the Revenue Commissioners that in respect of PAYE taxpayers claiming the home carer's tax allowance the most up-to-date relevant information available is as at 25 November 2003. The relevant data are as follows:
PAYE taxpayers claiming the home carer's tax allowance.
Tax Year |
2000-01 |
2001 |
2002 |
2003 |
Claimants |
117,514 |
108,011 |
99,930 |
94,658 |
Tax Year |
2000-01 |
2001 |
2002 |
2003 |
Claimants |
22,790 |
23,022 |
20,969 |
21,801 |
106 Mr. P. McGrath asked the Minister for Finance the number of PAYE income earners in a number of income thresholds, or nearest equivalent, in each of the past five years. [28676/03]
107 Mr. P. McGrath asked the Minister for Finance the number of self-employed workers in the number of income thresholds or nearest equivalent in each of the past five years. [28677/03]
I propose to take Questions Nos. 106 and 107 together.
I assume that what the Deputy requires is the number of PAYE and self-employed income earners on the income tax record for each of the past five years over a range of income categories. I am informed by the Revenue Commissioners that the information requested by the Deputy is as follows:
Distribution of PAYE income earners on tax records, including tax exempt individuals, by ranges of income
Range of Gross Income€ |
1999-2000 |
2000-01 |
2001 |
2002 |
2003 |
€1 –€10,000 |
454,161 |
429,684 |
415,545 |
395,504 |
378,809 |
€10,001 –€20,000 |
414,034 |
406,468 |
390,375 |
373,165 |
353,913 |
€20,001 –€30,000 |
250,650 |
293,151 |
314,649 |
317,649 |
318,013 |
€30,001 –€40,000 |
143,155 |
168,437 |
178,574 |
192,670 |
201,480 |
€40,001 –€50,000 |
77,800 |
102,866 |
120,397 |
128,658 |
137,143 |
€50,001 –€60,000 |
41,473 |
55,155 |
71,928 |
82,737 |
89,902 |
€60,001 –€70,000 |
23,380 |
32,291 |
37,555 |
45,554 |
55,750 |
€70,001 –€80,000 |
13,938 |
21,316 |
25,682 |
30,155 |
33,170 |
€80,001 –€100,000 |
12,253 |
20,330 |
26,675 |
34,471 |
38,920 |
€100,001 –€125,000 |
5,799 |
10,068 |
14,174 |
17,227 |
20,100 |
€125,001 –€150,000 |
2,598 |
5,911 |
5,986 |
6,950 |
9,341 |
€150,001 –€200,000 |
2,476 |
4,587 |
6,546 |
8,433 |
8,215 |
Over €200,000 |
2,915 |
5,737 |
7,011 |
7,726 |
9,247 |
Range of Gross Income€ |
1999-2000 |
2000-01 |
2001 |
2002 |
2003 |
€1 –€10,000 |
43,636 |
45,516 |
40,202 |
38,485 |
36,134 |
€10,001 –€20,000 |
49,296 |
55,111 |
50,602 |
48,109 |
46,565 |
€20,001 –€30,000 |
30,027 |
38,484 |
39,209 |
40,372 |
39,299 |
€30,001 –€40,000 |
17,387 |
22,601 |
24,485 |
25,155 |
27,266 |
€40,001 –€50,000 |
10,611 |
12,154 |
14,199 |
15,583 |
17,228 |
€50,001 –€60,000 |
6,468 |
7,875 |
9,316 |
9,600 |
10,649 |
€60,001 –€70,000 |
4,217 |
4,877 |
6,399 |
6,667 |
6,935 |
€70,001 –€80,000 |
2,868 |
3,888 |
3,972 |
4,827 |
5,411 |
€80,001 –€100,000 |
3,711 |
4,850 |
6,505 |
6,874 |
6,773 |
€100,001 –€125,000 |
2,569 |
4,536 |
4,456 |
3,933 |
4,818 |
€125,001 –€150,000 |
1,614 |
2,002 |
2,115 |
3,213 |
4,118 |
€150,001 –€200,000 |
1,669 |
2,898 |
3,044 |
3,311 |
3,258 |
Over €200,000 |
2,831 |
4,208 |
5,376 |
5,750 |
6,542 |
108 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. [28678/03]
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:
Year |
Exempt |
Standard Rate# |
Higher Rate |
Total |
|||||||
Number |
% |
Number |
% |
Number |
% |
Number |
% |
||||
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 |
66,439 |
31.8 |
91,960 |
44.0 |
50,601 |
24.2 |
209,000 |
100 |
|||
2001*† |
70,664 |
33.7 |
86,961 |
41.4 |
52,373 |
24.9 |
209,998 |
100 |
|||
2002* |
73,159 |
34.5 |
87,364 |
41.2 |
51,477 |
24.3 |
212,000 |
100 |
|||
2003* |
71,802 |
33.4 |
87,473 |
40.7 |
55,725 |
25.9 |
215,000 |
100 |
109 Mr. P. McGrath asked the Minister for Finance the estimated cost of reducing the top rate of income tax by one point and two points. [28731/03]
I am informed by the Revenue Commissioners that reducing the top rate of income tax by one percentage point and two percentage points would cost the Exchequer an estimated €190 million and €380 million, respectively, in a full year, based on projected 2004 incomes. These figures are provisional and are subject to revision.
110 Mr. P. McGrath asked the Minister for Finance the estimated cost of increasing the single person tax credit of ?1,520 by ?100, ?200, ?300 and ?400, respectively. [28732/03]
The increases mentioned are assumed to apply in similar measures to single and widowed persons and to include the normal consequential increases in the tax credit for lone parents. Double those amounts are assumed to apply to married couples. On this basis, I am informed by the Revenue Commissioners that the full year costs to the Exchequer, based on projected 2004 incomes, of the increases mentioned by the Deputy are estimated as follows:
Increase in Person Tax Credit |
Estimated Full Year Cost |
Single/Married |
€m |
€100/€200 |
177 |
€200/€400 |
351 |
€300/€600 |
521 |
€400/€800 |
688 |
111 Mr. P. McGrath asked the Minister for Finance the estimated cost to the Exchequer in 2002 of tax relief on un-reimbursed medical expenses. [28733/03]
I am informed by the Revenue Commissioners that the most recent relevant information available on medical expenses relates to the income tax year 2000-01, in respect of which some 107,800 claims for tax relief were allowed at an estimated cost to the Exchequer of approximately €41 million.