Dáil Éireann Debate, Wednesday - 3 November 2004
183 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, if gross income in each year was €30,000, €40,000, €50,000, €60,000, €70,000, €80,000 and €100,000 respectively, assuming only personal and PRSI allowances are applicable. [27520/04]
View answerThe following table sets out the income tax* and PRSI** payable by a single PAYE worker in the period 2000-04.
|
Year |
2000 |
2001 |
2002 |
2003 |
2004 |
|
|
Income (€) |
€ |
€ |
€ |
€ |
€ |
|
|
30,000 |
Income tax |
6,859 |
5,108 |
4,260 |
4,120 |
3,880 |
|
PRSI |
1,053 |
936 |
936 |
936 |
936 |
|
|
40,000 |
Income tax |
11,259 |
9,308 |
8,460 |
8,320 |
8,080 |
|
PRSI |
1,263 |
1,196 |
1,291 |
1,336 |
1,336 |
|
|
50,000 |
Income tax |
15,659 |
13,508 |
12,660 |
12,520 |
12,280 |
|
PRSI |
1,314 |
1,242 |
1,341 |
1,402 |
1,463 |
|
|
60,000 |
Income tax |
20,059 |
17,708 |
16,860 |
16,720 |
16,480 |
|
PRSI |
1,343 |
1,273 |
1,377 |
1,438 |
1,498 |
|
|
70,000 |
Income tax |
24,459 |
21,908 |
21,060 |
20,920 |
20,680 |
|
PRSI |
1,371 |
1,298 |
1,402 |
1,463 |
1,524 |
|
|
80,000 |
Income tax |
28,859 |
26,108 |
25,260 |
25,120 |
24,880 |
|
PRSI |
1,388 |
1,313 |
1,418 |
1,480 |
1,544 |
|
|
100,000 |
Income tax |
37,659 |
34,508 |
33,660 |
33,520 |
33,280 |
|
PRSI |
1,411 |
1,338 |
1,443 |
1,509 |
1,575 |
(Rounded to the nearest Euro).
* Assumes that the single person receives the personal allowance or personal credit and the PAYE allowance or employee credit, as appropriate, in the years in question.
** Assumes the person is insured under Class A (full rate) PRSI and that the individual's salary does not fluctuate from week to week over the course of the given year. The calculations do not include the health levy contribution of 2% applicable to all income once the threshold of €18,512 per annum is reached.
184 Mr. R. Bruton asked the Minister for Finance the upper limit on presents purchased in the United States that can be brought into Ireland without attracting the imposition of duties; and if it is the combined value of items brought in by a traveller or the value of individual items that determines the tax status. [27524/04]
View answerIn accordance with EU legislation, EU and non-EU citizens travelling from states outside the European Union to Ireland are allowed to bring with them goods bought by themselves, either duty-free/tax-free or duty-paid/tax-paid, as follows: tobacco products — 200 cigarettes or 100 cigarillos or 50 cigars or 250 grammes of smoking tobacco; alcohol and alcoholic beverages — one litre of spirits such as whiskey, gin, vodka, or two litres of intermediate products not exceeding 22% volume such as port, sherry, sparkling wine etc. and two litres of still wine; and perfumes and toilet waters — 50 grammes of perfumes and 0.25 litres of toilet water.
Apart from these, travellers also are entitled to an allowance for other goods to a value not exceeding €175 per adult or €90 per person under the age of 15 years. Presents or gifts sent by a private individual in a state outside the European Union to a private individual in Ireland for personal or family use are also subject to EU legislation. The position is that such gifts, other than tobacco products, alcohol and alcoholic beverages and perfumes or toilet waters, up to a total value not exceeding €45, may be imported without payment of customs duties including value added tax. Where the aggregate value exceeds €45, duties are payable on the excess. There is no relief from value added tax or excise duty for tobacco products, alcohol and alcoholic beverages and perfumes or toilet waters. However, subject to the overall value limit of €45, relief from customs duties only is allowed on goods up to the following limits: tobacco products — 50 cigarettes or 25 cigarillos or 10 cigars or 50 grammes of smoking tobacco; alcohol and alcoholic beverages — one litre of spirits, such as whiskey, gin, vodka etc. or one litre of intermediate products not exceeding 22% volume, for example, port, sherry, sparkling wine etc. and two litres of still wine; and perfumes and toilet waters — 50 grammes of perfumes or 0.25 litres of toilet water.
To avail of these provisions, parcels sent by post should be clearly marked as gifts on the customs declaration form. Presents sent other than by post should be declared as gifts to customs at importation.
