Dáil Éireann Debate, Thursday - 22 September 2022
210. Deputy John Paul Phelan asked the Minister for Finance the total number of single unmarried persons with no dependents who paid PAYE income tax or universal social charge in 2021; the total amount of PAYE income tax and USC which they paid in 2021; and if he will make a statement on the matter. [46453/22]
View answerI am advised by Revenue that taxpayers can have income from both PAYE and non-PAYE sources of income, which are combined to arrive at their gross income. A breakdown of taxpayer units based on their personal status is available in respect of their gross income, however, such a breakdown is not available solely based on one element of their gross income, such as PAYE income as requested by the Deputy. In addition, it is not possible to provide a further breakdown to account for dependents of taxpayers.
I am further advised by Revenue that the number of taxpayer units and the income tax paid broken down by Personal Status (including single persons) can be found in Revenue’s ‘Income Tax Distributions Interactive tables’ publication available on the Revenue website at www.revenue.ie/en/corporate/information-about-revenue/statistics/income-distributions/stats/Income-Tax-breakdown-by-Gross-Income.aspx. Based on the latest available data (2019), single persons accounted for 1.7m taxpayer units (58.8% of all taxpayer units) and had an income tax liability of approximately €5.9 billion (32.3% of the total income tax liability).
The equivalent information in relation to USC is also available on Revenue’s website at: www.revenue.ie/en/corporate/information-about-revenue/statistics/income-distributions/stats/Income-Tax-Distributions.aspx. Based on the latest available data (2019), single persons accounted for 1.7m taxpayer units (58.8% of all taxpayer units) and had a USC liability of approximately €1.2 billion (31.2% of the total USC liability).
It should be noted that jointly assessed couples are counted as one taxpayer unit. Data for 2020 will be available in Q4 of this year at the above links. There are currently no data available for 2021 as these statistics are compiled to include PAYE and self-assessed taxpayer units together, and the filing deadline for the self-assessment tax return (the Form 11) in relation to 2021 is in Q4 of this year.
