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Tax Code.

Dáil Éireann Debate, Tuesday - 12 April 2005

Tuesday, 12 April 2005

Questions (302)

Joan Burton

Question:

338 Ms Burton asked the Minister for Finance the number of beneficiaries for each year from 1997 to date in respect of exemption in relation to income from artistic activity exempted from tax; the number of such beneficiaries with annual earning from exempted artistic activity below €50,000; the number of beneficiaries with annual incomes above €50,000 in bands of €10,000 and the estimated cost to the Exchequer of the tax forgone for each income band. [10107/05]

View answer

Written answers (Question to Minister for Finance)

I am informed by the Revenue Commissioners that the relevant available information relates to the exemption of certain earnings of writers, composers and artists as included in income tax returns filed for the four income tax years 1998-99 to the short tax year 2001, the latest year for which information is available.

It should be noted that as PAYE taxpayers were charged to tax on their earnings in the period from 6 April to 31 December 2001 and self-employed taxpayers were assessed to tax for the short year on 74% of the profits earned in a 12-month accounting period, data provided for the short tax year 2001 may not be directly comparable with those of earlier years.

The information requested is set out in the following tables. However, because of the Revenue Commissioners' obligation to observe confidentiality in relation to the taxation affairs of individual taxpayers and small groups of taxpayers, the precise breakdown by income bands requested by the Deputy is not provided in relation to exempt incomes exceeding €150,000 due to the small numbers of income earners with incomes in excess of that level.

A married couple which has elected or has been deemed to have elected for joint assessment is counted as one tax unit.

INCOME TAX 1998/1999

Artists Exemption — distribution of claimants by range of exempted income.

Range of exempted Income

Totals

From

To

Number of cases

Estimated Tax Foregone

€m

50,000

749

1.21

50,000

60,000

14

0.22

60,000

70,000

15

0.24

70,000

80,000

9

0.18

80,000

90,000

7

0.18

90,000

100,000

7

0.20

100,000

110,000

8

0.29

110,000

120,000

5

0.20

120,000

130,000

4

0.16

130,000

140,000

3

0.13

140,000

150,000

5

0.24

150,000

170,000

4

0.22

170,000

200,000

5

0.32

200,000

250,000

8

0.61

250,000

300,000

4

0.38

300,000

400,000

7

0.86

400,000

500,000

4

0.66

500,000

1,000,000

6

1.50

Over

1,000,000

13

16.70

Totals

877

24.50

INCOME TAX 1999/2000

Artists Exemption — distribution of claimants by range of exempted income.

Range of exempted Income

Totals

From

To

Number of cases

Estimated Tax Foregone

€m

50,000

788

2.01

50,000

60,000

19

0.32

60,000

70,000

12

0.22

70,000

80,000

16

0.38

80,000

90,000

9

0.24

90,000

100,000

10

0.30

100,000

110,000

7

0.23

110,000

120,000

3

0.13

120,000

130,000

4

0.17

130,000

140,000

2

0.09

140,000

150,000

5

0.25

150,000

170,000

8

0.42

170,000

200,000

4

0.27

200,000

250,000

10

0.75

250,000

300,000

6

0.59

300,000

400,000

8

0.96

400,000

500,000

3

0.48

500,000

1,000,000

12

3.15

Over

1,000,000

15

18.95

Totals

941

29.90

INCOME TAX 2000/2001

Artists Exemption — distribution of claimants by range of exempted income.

Range of exempted Income

Totals

From

To

Number of cases

Estimated Tax Foregone

€m

50,000

1,029

2.23

50,000

60,000

25

0.37

60,000

70,000

19

0.34

70,000

80,000

11

0.24

80,000

90,000

14

0.32

90,000

100,000

10

0.26

110,000

120,000

7

0.23

120,000

130,000

3

0.11

130,000

140,000

6

0.23

140,000

150,000

2

0.08

150,000

170,000

10

0.51

170,000

200,000

15

0.88

200,000

250,000

6

0.43

250,000

300,000

7

0.62

300,000

400,000

11

1.29

400,000

500,000

6

0.85

500,000

1,000,000

4

0.85

Over

1,000,000

20

27.05

Totals

1,212

37.10

INCOME TAX 2001 (short "year")

Artists Exemption — distribution of claimants by range of exempted income.

Range of exempted Income

Totals

From

To

Number of cases

Estimated Tax Foregone

€m

50,000

1,150

2.24

50,000

60,000

19

0.28

60,000

70,000

17

0.29

70,000

80,000

17

0.34

80,000

90,000

9

0.21

90,000

100,000

13

0.36

100,000

110,000

8

0.26

110,000

120,000

4

0.13

120,000

130,000

5

0.19

130,000

140,000

4

0.15

140,000

150,000

9

0.39

150,000

170,000

4

0.19

170,000

200,000

5

0.28

200,000

250,000

8

0.55

250,000

300,000

7

0.60

300,000

400,000

8

0.83

400,000

500,000

8

1.18

500,000

1,000,000

14

2.83

Over

1,000,000

14

12.18

Totals

1,323

23.50

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