asked the Minister for Finance if he will state the approximate number of individuals with total incomes within the following income ranges who were effectively liable to income-tax in 1938-39, 1951-53: (a) not exceeding £104, (b) £104 to £130, (c) £130 to £156, (d) £156 to £182, (e) £182 to £208, (f) £208 to £234, (g) £234 to £260, (h) £260 to £286, (i) £286 to £312, (j) £312 to £338, (k) £338 to £364, (l) £364 to £416, (m) £416 to £458, (n) £458 to £520, (o) £520 to £572, (p) £572 to £624, (q) £624 to £676, and (r) over £676, or within whatever income ranges roughly corresponding to these for which figures are available.
Ceisteanna — Questions. Oral Answers. - Income-Tax Statistics.
Income-tax statistics are not compiled in such a form as to enable the information requested by the Deputy to be given.
asked the Minister for Finance if he will state in respect of income-tax assessments made in 1951-52 and 1952-53 (a) gross income, (b) actual income, (c) assessable income, (d) taxable income, (e) tax chargeable, and (f) net produce of the tax.
asked the Minister for Finance if he will state in respect of income-tax assessments made in 1951-52 and 1952-53, the total amount of (a) earned income allowances, (b) personal allowances for married persons, (c) personal allowances for other persons, (d) deductions in respect of (i) wife's earned income, (ii) housekeeper, (iii) children, and (iv) dependent relatives, and (e) allowances of tax in respect of (i) life insurance premiums, and (ii) double taxation relief.
asked the Minister for Finance if he will state in respect of income-tax assessments made under Schedule E in 1951-52 and 1952-53 (a) gross income, (b) exemptions and (c) reductions and discharges.
asked the Minister for Finance if he will state the amount of gross income and actual income under each of the income-tax schedules in 1951-52 and 1952-53.
I propose, with the permission of the Ceann Comhairle, to take Question Nos. 15, 19, 21 and 22 together.
The particulars sought by the Deputy appear to be those which are set out in tables appended to the Reports of the Revenue Commissioners. It is expected that the Report for 1952-53 will be presented to the Houses of the Oireachtas next week.
asked the Minister for Finance if he will state the estimated receipt of income-tax under each of the schedules in the years 1938-39, 1951-52 and 1952-53.
The information asked for by the Deputy is not available. It is not possible to divide the total income-tax receipt over the various schedules as, under the existing system of graduation and differentiation of the tax, the allowances, deductions and reliefs are related, not to the various sources of income chargeable under each schedule, but to the total incomes of the taxpayers.
asked the Minister for Finance if he will state the estimated income-tax receipt from individuals in the years 1938-39, 1951-52 and 1952-53.
Income-tax statistics are not compiled in such a manner as to enable the information requested by the Deputy to be given. It could not be obtained without considerable expense and without diverting the revenue staff from the main work of assessment and collection of tax.
asked the Minister for Finance if he will state the net receipt from (a) income-tax and (b) surtax in 1952-53.
This information is given in the Finance Accounts for 1952-53 (Account No. VII)
asked the Minister for Finance if he will state the number of individuals liable to income-tax in each of the years 1938-39 to 1952-53 and also the number of income-tax payers under Schedule E.
Income-tax statistics are not compiled in such a manner as to enable the precise information asked for by the Deputy to be given. I propose, however, with the permission of the Ceann Comhairle, to include in the Official Report a statement containing such statistical material as is available.
Following is the statement:-
A special count of effectively liable individual taxpayers was made for the year 1936-37 and another special count for the year 1950-51. By relating to the figures obtained from these counts the aggregate personal allowances granted in assessments over the various years, it is possible to make a broad estimate of the total number of individual taxpayers for each of the years from 1938-39 to 1952-53. The figures estimated on this basis are as follows:—
|
Year |
No. of individual taxpayers |
|
1938-39 |
75,000 |
|
1939-40 |
76,000 |
|
1940-41 |
78,000 |
|
1941-42 |
79,000 |
|
1942-43 |
81,000 |
|
1943-44 |
89,000 |
|
1944-45 |
98,000 |
|
1945-46 |
107,000 |
|
1946-47 |
119,000 |
|
1947-48 |
119,000 |
|
1948-49 |
143,000 |
|
1949-50 |
161,000 |
|
1950-51 |
175,000 |
|
1951-52 |
181,000 |
|
1952-53 |
195,000 |
The counts showed that for 1936-37, 45,000 out of a total of 73,000 individual taxpayers derived their main income from sources assessable under Schedule E. The corresponding figures for 1950-51 were 138,000 and 175,000, respectively. There is no material available from which reliable estimates could be made for other years.