asked the Minister for Finance if he will state the number of persons liable to income-tax whose main source of income is assessed under Schedules B, D. and E.
Ceisteanna—Questions. Oral Answers. - Liability for Income-Tax.
The latest year for which material is available on which an estimate could be based is the year 1956-57. It is estimated that for that year the total number of persons who were effectively liable to income-tax was 191,500. Of these, approximately 148,000 were persons whose main source of income arose under Schedule E. Income-tax statistics are not compiled in such a manner as to enable separate particulars to be given as to the number of taxpayers assessed under Schedules B and D.
Does "effectively liable" mean the number of taxpayers assessed or the number of assessed taxpayers who have to pay some tax?
Offhand, I think it means those who have to pay.
asked the Minister for Finance if he will state in respect of a recent year the number of persons liable to income-tax, whose main source of income was wages or salaries who were in receipt of personal allowances as (a) single persons, (b) widowers and widows and (c) married persons.
It is estimated that for the year 1956-57 the number of persons liable to income-tax whose main source of income arose under Schedule E was, approximately, 148,000. Income-tax statistics are not compiled in such a manner as to enable this number to be apportioned over the headings set out in the Deputy's question.