Dáil Éireann Debate, Thursday - 5 October 2006
74 Mr. P. McGrath asked the Minister for Finance the annual percentage PAYE of taxpayers who paid income tax at the higher rate in each of the past ten years; the number of taxpayers in this category; and the estimated figure for the current tax year. [31325/06]
View answer75 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; and the number of taxpayers in this category. [31326/06]
View answer76 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; and the number of taxpayers in this category. [31327/06]
View answerI 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.
|
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.
77 Mr. P. McGrath asked the Minister for Finance the annual percentage of self-employed taxpayers who paid income tax at the higher rate in each of the past ten years; the number of taxpayers in this category; and the estimated figure for the current tax year. [31328/06]
View answer78 Mr. P. McGrath asked the Minister for Finance the annual percentage of self-employed workers who were tax exempt in each of the past ten years; and the number of taxpayers in this category. [31329/06]
View answer79 Mr. P. McGrath asked the Minister for Finance the annual percentage of self-employed taxpayers who paid income tax at the lower rate in each of the past ten years and the number of taxpayers in this category. [31330/06]
View answerI propose to take Questions Nos. 77 to 79, inclusive, together.
It is assumed that what the Deputy requires are the numbers 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 set out in the following table.
|
Tax Year |
Exempt |
Standard Rate# |
Higher Rate |
|||
|
No. |
% |
No. |
% |
No. |
% |
|
|
1996/1997 |
57,000 |
31.2 |
86,600 |
47.4 |
39,100 |
21.4 |
|
1997/1998 |
60,700 |
31.1 |
90,500 |
46.3 |
44,200 |
22.6 |
|
1998/1999 |
57,200 |
28.9 |
89,900 |
45.4 |
50,800 |
25.7 |
|
1999/2000 |
59,700 |
28.6 |
100,900 |
48.3 |
48,100 |
23.1 |
|
2000/2001 |
66,400 |
31.8 |
92,000 |
44.0 |
50,600 |
24.2 |
|
2001** |
63,700 |
30.6 |
90,500 |
43.5 |
53,900 |
25.9 |
|
2002 |
66,800 |
32.3 |
91,400 |
44.1 |
48,800 |
23.6 |
|
2003* |
61,500 |
30.4 |
89,700 |
44.2 |
51,400 |
25.4 |
|
2004* |
58,300 |
27.8 |
92,600 |
44.1 |
59,000 |
28.1 |
|
2005* |
57,400 |
27.1 |
93,500 |
44.1 |
61,100 |
28.8 |
|
2006* |
53,500 |
24.9 |
98,700 |
45.9 |
62,800 |
29.2 |
#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 self-employed 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 which are 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.
80 Mr. P. McGrath asked the Minister for Finance the level of stamp duty which currently exists for a first time buyer of a house which is valued with a market value of €320,000, €350,000, €400,000, €450,000 and €500,000. [31331/06]
View answerIn the case of a second-hand house, the stamp duty payable is:
|
Market Value of House |
Stamp Duty |
|
€ |
€ |
|
320,000 |
9,600 |
|
350,000 |
10,500 |
|
400,000 |
24,000 |
|
500,000 |
30,000 |
In the case of a new house, stamp duty will not be payable where the size of the house does not exceed 125m2. Where the house is bigger than 125m2, stamp duty will be charged, using the second-hand residential property rates, on the greater of the site value or 25% of the property value.
