Dáil Éireann Debate, Tuesday - 13 June 2023
356. Deputy John Paul Phelan asked the Minister for Finance the total number of persons' who paid PAYE income tax and/or the universal social charge in 2022; and if he will make a statement on the matter. [27295/23]
View answer357. Deputy John Paul Phelan asked the Minister for Finance the total number of persons' whose income in 2022 was subject to PAYE income tax and/or universal social charge; the total number of persons' who paid any amount of either tax in that year; and if he will make a statement on the matter. [27296/23]
View answerI propose to take Questions Nos. 356 and 357 together.
I am advised by Revenue that a taxpayer’s final income tax liability for a year, if any, is dictated by the entirety of their income for that year, as well as the impact of all tax credits, reliefs and deductions claimed and whether they are single or jointly assessed. Income tax and Universal Social Charge (USC) liabilities for 2022 are not finalised until the relevant tax returns are filed, and PAYE taxpayers have up to four years to do so.
Although, the 2022 position is not finalised, I am further advised by Revenue that, based on payroll submissions received from employers for 2022, 3.23 million distinct individuals were either employed or in receipt of an occupational pension in 2022. Of this cohort, 2.59 million paid income tax through payroll deductions (i.e. PAYE) and 2.86 million paid USC through payroll deductions.
It should be noted that this data refers only to payroll deductions in respect of individuals, and does not take account of additional tax credits, reliefs and or deductions that may be claimed after the end of each tax year. In addition, it does not included self-employed taxpayers with Case I or II income only. As such, it should be noted that the figures for 2022 are subject to change for the reasons outlined above.
