I propose to take Questions Nos. 74 to 76, inclusive, together.
It is assumed that what the Deputy requires are the numbers in each category as a percentage of all PAYE income earners on the tax record. I am advised by the Revenue Commissioners that the information requested by the Deputy is set out in the following table.
Distribution of PAYE earners in different tax bands 1996/97 to 2006
Tax Year
|
Exempt
|
Standard Rate#
|
Higher Rate
|
|
No.
|
%
|
No.
|
%
|
No.
|
%
|
1996/1997
|
289,200
|
24.0
|
568,600
|
47.1
|
349,400
|
28.9
|
1997/1998
|
319,700
|
24.6
|
598,000
|
46.1
|
379,900
|
29.3
|
1998/1999
|
340,700
|
24.6
|
615,100
|
44.3
|
431,200
|
31.1
|
1999/2000
|
399,000
|
27.4
|
564,600
|
38.7
|
494,900
|
33.9
|
2000/2001
|
436,000
|
28.0
|
630,200
|
40.5
|
489,800
|
31.5
|
2001**
|
464,200
|
29.4
|
636,500
|
40.2
|
481,100
|
30.4
|
2002
|
565,900
|
33.7
|
654,100
|
39.0
|
458,000
|
27.3
|
2003
|
587,800
|
34.1
|
626,500
|
36.3
|
510,300
|
29.6
|
2004*
|
618,700
|
34.7
|
574,900
|
32.2
|
589,600
|
33.1
|
2005*
|
675,000
|
36.0
|
569,700
|
30.4
|
629,400
|
33.6
|
2006*
|
722,600
|
37.1
|
602,100
|
31.0
|
620,900
|
31.9
|
#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 in the table are expressed in terms of the numbers of all PAYE income earners on the income tax record. The figures for numbers of income earners have been rounded to the nearest hundred. The figures for the years 1996-97 to 2003 inclusive are based on incomes data derived from income tax returns held on Revenue records and have been grossed up to an overall expected level to adjust for incompleteness in the numbers of returns on record at the time the data was extracted for analytical purposes.
For the years prior to 2004, the figures shown in the table are actual historical figures. For the years 2004 to date, they are estimates relating to the three categories derived from the Revenue tax forecasting model using actual data for the year 2003 adjusted to reflect actual or estimated growth in employment and wages for the year in question.
From the 1999-2000 tax year onwards, the personal credits, formerly allowances, and employee credit, formerly PAYE allowance, are deducted after tax is calculated rather than before the tax calculation, as was previously the case. This should be taken into account in comparing numbers for 1999-2000 and later years with earlier years. A married couple who has elected or has been deemed to have elected for joint assessment is counted as one tax unit.