asked the Minister for Finance the number of persons paying income tax (a) primarily under Schedule E and (b) under Schedule D for the years 1956-57 to date, as per tabular statement (details supplied).
Written Answers. - Income Tax Statistics.
283.
: Estimates of the numbers of taxpayers assessed under Schedules D and E are as follows:
|
Year |
Number primarily under Schedule E |
Others (mainly under Schedule D) |
Total |
|
1956/57 |
148,000 |
37,000 |
185,000 |
|
1957/58 |
158,000 |
37,000 |
195,000 |
|
1958/59 |
170,000 |
40,000 |
210,000 |
|
1959/60 |
180,000 |
40,000 |
220,000 |
|
1960/61 |
180,000 |
40,000 |
220,000 |
|
1961/62 |
210,000 |
40,000 |
250,000 |
|
1962/63 |
250,000 |
40,000 |
290,000 |
|
1963/64 |
275,000 |
45,000 |
320,000 |
|
1964/65 |
350,000 |
50,000 |
400,000 |
|
1965/66 |
400,000 |
50,000 |
450,000 |
|
1966/67 |
475,000 |
50,000 |
525,000 |
|
1967/68 |
530,000 |
50,000 |
580,000 |
|
1968/69 |
585,000 |
50,000 |
635,000 |
|
1969/70 |
605,000 |
45,000 |
650,000 |
|
1970/71 |
605,000 |
45,000 |
650,000 |
|
1971/72 |
650,000 |
50,000 |
700,000 |
|
1972/73 |
650,000 |
50,000 |
700,000 |
|
1973/74 |
670,000 |
60,000 |
730,000 |
|
1974/75 |
670,000 |
60,000 |
730,000 |
|
1975/76 |
680,000 |
70,000 |
750,000 |
|
1976/77 |
660,000 |
90,000 |
750,000 |
|
1977/78 |
670,000 |
90,000 |
760,000 |
|
(estimated) |
284.
asked the Minister for Finance for the years 1938-39, 1950-51, 1952-53 and each subsequent year to date (a) (i) the total number of companies trading or who had incomes: (ii) the number of these companies assessed for income tax; (iii) the total number of companies assessed for corporation profits tax and for corporation tax; (b) (i) the total percentage of income tax paid by companies in category (a) above as a percentage of total income tax; (ii) the percentage of their profits as computed for income tax purposes, that this tax payment represents; (iii) the percentage of the income tax paid by the companies on the proportion of the GNP enjoyed by them; (c) (i) the percentage of corporation profits tax and/or corporation tax paid by the companies as a percentage of the total tax paid by corporate bodies; (ii) the percentage that the above corporate tax represents as a proportion of the GNP enjoyed by those concerned; (d) (i) the combined percentage of both income tax and corporation profits tax and/or corporation tax as a percentage of their profits as computed for all corporate tax purposes and (ii) combined tax in (i) above as a percentage of the GNP enjoyed by them.
Statistics are not available which would furnish the precise information requested by the Deputy but in so far as the statistics enable answers to be given, the following is the information available:
Companies liable to Income Tax.
In the White Paper dealing with Company Taxation in Ireland which was laid by the Minister for Finance before each House of the Oireachtas in November 1972 it was estimated that the number of active companies in Ireland in the period 1930-1940 was 2,000 and in 1967, 9,300.
It is estimated that the number of companies liable to income tax in 1938-39 was about 1,000. The corresponding number in 1973-74 was about 7,000.
Companies liable to Corporation Profits Tax and Corporation Tax.
The following table shows the number of assessments made to corporation profits tax (including excess profits duty) and corporation tax. These figures relate also to bodies other than companies and would include more than one assessment raised in respect of a corporate body in the same year.
Table(1)
|
Year |
Corporation Profits Tax (including excess Profits Duty) |
Corporation Tax(2) |
|||
|
Number of Assessments |
Taxable Profits |
Net tax payable |
Number of Assessments |
Net tax payable |
|
|
£million |
£million |
||||
|
1938-39 |
374 |
7.1 |
0.6 |
— |
— |
|
1950-51 |
1,687 |
23.8 |
2.4 |
— |
— |
|
1952-53 |
1,890 |
27.6 |
2.8 |
— |
— |
|
1953-54 |
1,842 |
25.7 |
2.7 |
— |
— |
|
1954-55 |
1,975 |
30.2 |
3.0 |
— |
— |
|
1955-56 |
2,034 |
32.5 |
3.2 |
— |
— |
|
1956-57 |
2,167 |
31.5 |
3.1 |
— |
— |
|
1957-58 |
2,106 |
30.0 |
3.0 |
— |
— |
|
1958-59 |
2,085 |
30.1 |
2.9 |
— |
— |
|
1959-60 |
2,086 |
33.2 |
3.1 |
— |
— |
|
1960-61 |
2,326 |
40.0 |
3.7 |
— |
— |
|
1961-62 |
2,545 |
41.3 |
3.8 |
— |
— |
|
1962-63 |
2,902 |
52.3 |
4.8 |
— |
— |
|
1963-64 |
7,430 |
63.5 |
8.4 |
— |
— |
|
1964-65 |
7,138 |
69.2 |
8.9 |
— |
— |
|
1965-66 |
7,968 |
76.0 |
9.8 |
— |
— |
|
1966-67 |
8,057 |
68.9 |
9.2 |
— |
— |
|
1967-68 |
8,314 |
72.4 |
12.5 |
— |
— |
|
1968-69 |
8,635 |
86.0 |
14.5 |
— |
— |
|
1969-70 |
7,986 |
100.8 |
18.3 |
— |
— |
|
1970-71 |
8,708 |
111.6 |
18.4 |
— |
— |
|
1971-72 |
8,228 |
118.8 |
19.1 |
— |
— |
|
1972-73 |
10,284 |
148.9 |
22.9 |
— |
— |
|
1973-74 |
10,561 |
142.0 |
22.8 |
— |
— |
|
1974 (1 April— 31 December) |
8,832 |
118.3 |
19.4 |
— |
— |
|
1975 |
12,804 |
248.2 |
41.1 |
— |
— |
|
1976 |
4,576 |
68.7 |
11.3 |
18,189 |
113.7 |
|
1977 |
4,129 |
48.0 |
8.4 |
21,900 |
166.6 |
|
1978 |
Not Available |
Notes:
(1) The figures in the above table, especially those for later years, are subject to adjustments in respect of discharges and repayments still to be made.
(2) A computer-based system showing taxable profits in relation to corporation tax has not yet been finalised. Arrangements are proceeding to have this in operation in the near future.
Tax as percentage of profits
The attention of the Deputy is directed to Chapter 7 of the White Paper on Company Taxation in Ireland laid by the Minister for Finance before each House of the Oireachtas in November 1972 for general information on company profits.
285.
asked the Minister for Finance for the years 1938-39, 1950-51, 1952-53 and each year to date (a) the number of cases that were dealt with by a trainee technical inspector of taxes in the areas of: (i) self-employed and non-company accounts and (ii) company accounts (b) the number of (i) commissioned inspectors (ii) trained technical inspectors available for each year (c) the number of cases dealt with and requiring to be dealt with in the area of: (i) self-employed and non-company accounts and (ii) self-employed company cases (d) the number of accounts and the number of correspondence arrears, at the end of each designated year (e) the measures taken to combat arrears by way of: (i) full and complete examination of accounts (ii) cursory examination of accounts (iii) number of accounts accepted, after cursory examination and without query.
The information which would be required to give complete answers under all of the numerous sub-heads for all of the 30 years covered by this question is not available. It is not considered that there would be justification for deploying staff to undertake the considerable research which would be required in order to arrive at the information particularly as it is by no means certain that the records would be sufficient to provide a satisfactory outcome to such research. The number of cases dealt with by an inspector of taxes will vary by reference to his experience and capacity and to the complexity of the cases. Furthermore the deployment of staff at any given time depends on the needs of the various sectors and the availability of staff. Arrears of work may fluctuate by reference to the availability of staff, seasonal pressures and the growth in complexity of work and in the numbers of taxpayers.
286.
asked the Minister for Finance to state for the years 1938-39, 1950-51, 1952-53 and each year to date (a) the amount of income tax yielded under Schedule E and D respectively; (b) the percentage of total revenue each schedule represented; (c) the other sources of revenue, on a categorised basis and also the percentage of total revenue represented by each source, turnover tax, death duty, customs and excise and so on.
Following is the information requested:
(a) The estimated net produce(1) of Income Tax under Schedules E and D and (b) Percentage of total revenue each Schedule represented for 1938-63 are shown on the following table:
|
Year |
Net produce of tax under each Schedule |
Total Revenue(2) |
Schedule E as percentage of Total Revenue |
Schedule D as percentage of Total Revenue |
|
|
E |
D |
||||
|
£million |
£million |
||||
|
1938-39 |
0.9 |
3.0 |
24.6 |
3.7 |
12.2 |
|
1950-51 |
4.4 |
11.0 |
64.9 |
6.8 |
16.9 |
|
1952-53 |
5.3 |
13.6 |
80.4 |
6.6 |
16.9 |
|
1953-54 |
5.5 |
12.5 |
83.0 |
6.6 |
15.1 |
|
1954-55 |
5.8 |
13.5 |
85.1 |
6.8 |
15.9 |
|
1955-56 |
6.0 |
14.6 |
89.2 |
6.7 |
16.4 |
|
1956-57 |
6.6 |
13.5 |
94.1 |
7.0 |
14.3 |
|
1957-58 |
7.2 |
14.3 |
97.1 |
7.4 |
14.7 |
|
1958-59 |
7.5 |
12.5 |
98.3 |
7.6 |
12.7 |
|
1959-60 |
8.0 |
13.0 |
102.6 |
7.8 |
12.7 |
|
1960-61(3) |
6.1(3) |
15.4 |
107.2 |
5.7(3) |
14.4(3) |
|
1961-62 |
11.0 |
15.5 |
119.2 |
9.2 |
13.0 |
|
1962-63 |
13.8 |
18.2 |
128.8 |
10.7 |
14.1 |
(a) Estimated net receipt(1) of Income Tax under Schedules E and D and (b) The percentage of total revenue each schedule represented for 1963-78 are shown on the following table:
|
Year |
Estimated net receipt of tax under each Schedule |
Total Revenue(2) |
Schedule E as percentage of Total Revenue |
Schedule D(4) as percentage of Total Revenue |
|
|
E |
D(4) |
||||
|
£million |
£million |
||||
|
1963-64 |
16.2 |
23.2 |
144.8 |
11.2 |
16.0 |
|
1964-65 |
22.5 |
25.3 |
176.6 |
12.7 |
14.3 |
|
1965-66 |
26.9 |
28.0 |
194.2 |
13.9 |
14.4 |
|
1966-67 |
33.4 |
30.6 |
221.6 |
15.1 |
13.8 |
|
1967-68 |
39.6 |
30.4 |
248.0 |
16.0 |
12.3 |
|
1968-69 |
46.5 |
34.2 |
282.4 |
16.5 |
12.1 |
|
1969-70 |
57.7 |
35.6 |
337.7 |
17.1 |
10.5 |
|
1970-71 |
73.3 |
43.4 |
398.0 |
18.4 |
10.9 |
|
1971-72 |
99.1 |
53.8 |
469.5 |
21.1 |
11.5 |
|
1972-73 |
124.8 |
48.9 |
540.2 |
23.1 |
9.1 |
|
1973-74 |
170.2 |
51.4 |
665.0 |
25.6 |
7.7 |
|
1974(1 April-31 December 1974) |
156.0 |
14.5(5) |
522.3 |
29.9 |
2.8 |
|
1975 |
274.4 |
57.8 |
901.0 |
30.5 |
6.4 |
|
1976 |
373.5 |
87.0 |
1,221.7 |
30.6 |
7.1 |
|
1977 |
446.6 |
76.4 |
1,444.9 |
30.9 |
5.3 |
|
1978 |
526.0 |
79.0 |
1,708.6 |
30.8 |
4.6 |
Notes:
(1) A breakdown of the net receipt of Income Tax under each Schedule is not available. For the years up to and including 1962-63 figures showing the estimated net produce of Income Tax under each Schedule have been given. Net produce of tax is the estimated ultimate yield for the tax assessed in the year, whether actually collected in that year or later, after deducting all discharges and remissions and setting off all repayments. Net produce figures are not available for 1963-64 and subsequent years in consequence of the introduction of the system of "one taxpayer, one charge" in 1963-64 following on recommendations in the Second Report of the Commission on Income Taxation. However, it is possible to make a reasonably reliable estimate of the net receipt of Schedule E tax. The estimated net receipt of Schedule E Income Tax has been given for the years 1963-64 to 1978. The balance of the net receipt for those years is regarded as referable to Schedule A, B, C and D up to and including the year 1968-69, and Schedules C and D thereafter.
(2) Net receipts for the years are shown.
(3) Does not include the abatement estimated at £4.15 million provided for under Section 14 of Finance (No. 2) Act, 1959.
(4) Includes Schedules A, B and C from 1963-64 up to and including the year 1968-69 and Schedules C and D thereafter. Schedules A and B were abolished by Section 65 Schedule 5, of the Finance Act 1969, with effect from 1969-70.
(5) The reason this figure is so low is that the second instalment of Schedule D tax for 1974-75 was payable on 1 January, 1975.
(c) The other sources of Revenue on a categorised basis and the percentage of total net revenue represented by each source is shown on the following table:
|
Year |
Total Revenue |
Customs and Excise (including Agricultural and Special Import levies) |
Estate etc. Duties |
Stamps |
Income Tax, Sur Tax and Super Tax |
||||
|
Amount |
% of Total |
Amount |
% of Total |
Amount |
% of Total |
Amount |
% of Total |
||
|
£ million |
£ million |
£ million |
£ million |
£ million |
|||||
|
1938-39 |
24.6 |
16.2 |
65.7 |
1.2 |
4.8 |
0.9 |
3.8 |
5.7 |
23.0 |
|
1950-51 |
64.9 |
40.5 |
62.3 |
2.4 |
3.8 |
1.6 |
2.5 |
17.8 |
27.5 |
|
1952-53 |
80.4 |
50.4 |
62.6 |
2.6 |
3.3 |
1.5 |
1.9 |
23.0 |
28.6 |
|
1953-54 |
83.0 |
53.7 |
64.7 |
2.8 |
3.4 |
1.7 |
2.0 |
22.3 |
26.8 |
|
1954-55 |
85.1 |
53.9 |
63.3 |
3.0 |
3.5 |
1.8 |
2.1 |
23.5 |
27.6 |
|
1955-56 |
89.2 |
56.0 |
62.8 |
3.3 |
3.7 |
1.9 |
2.2 |
24.8 |
27.7 |
|
1956-57 |
94.1 |
62.6 |
66.4 |
2.3 |
2.5 |
2.0 |
2.2 |
24.1 |
25.6 |
|
1957-58 |
97.1 |
64.3 |
66.2 |
2.7 |
2.7 |
2.0 |
2.1 |
25.2 |
26.0 |
|
1958-59 |
98.3 |
65.6 |
66.8 |
2.9 |
2.9 |
2.1 |
2.2 |
24.9 |
25.3 |
|
1959-60 |
102.6 |
69.7 |
67.9 |
3.0 |
2.9 |
2.7 |
2.6 |
24.3 |
23.6 |
|
1960-61 |
107.2 |
70.7 |
66.0 |
3.1 |
3.0 |
2.7 |
2.6 |
27.3 |
25.3 |
|
1961-62 |
119.2 |
78.4 |
65.8 |
2.9 |
2.4 |
3.0 |
2.5 |
31.3 |
26.2 |
|
1962-63 |
128.8 |
81.5 |
63.3 |
3.5 |
2.7 |
3.0 |
2.4 |
36.2 |
28.1 |
|
1963-64 |
144.8 |
87.2 |
60.2 |
3.5 |
2.4 |
3.4 |
2.4 |
39.4 |
27.2 |
|
1964-65 |
176.6 |
98.6 |
55.8 |
4.4 |
2.5 |
3.9 |
2.2 |
47.8 |
27.1 |
|
1965-66 |
194.2 |
107.5 |
55.4 |
4.7 |
2.4 |
3.6 |
1.9 |
54.9 |
28.2 |
|
1966-67 |
221.6 |
122.8 |
55.4 |
4.6 |
2.1 |
3.5 |
1.6 |
64.0 |
28.8 |
|
1967-68 |
248.0 |
132.4 |
53.4 |
6.0 |
2.4 |
4.2 |
1.7 |
69.9 |
28.2 |
|
1968-69 |
282.4 |
148.6 |
52.6 |
7.6 |
2.7 |
5.1 |
1.8 |
80.7 |
28.6 |
|
1969-70 |
337.7 |
175.9 |
52.1 |
7.7 |
2.3 |
5.5 |
1.6 |
93.3 |
27.6 |
|
1970-71 |
398.0 |
182.8 |
46.0 |
6.3 |
1.6 |
5.6 |
1.4 |
116.6 |
29.2 |
|
1971-72 |
469.5 |
198.8 |
42.3 |
9.0 |
1.9 |
7.7 |
1.7 |
152.8 |
32.6 |
|
1972-73 |
540.2 |
220.4 |
40.8 |
13.2 |
2.5 |
10.9 |
2.0 |
173.7 |
32.2 |
|
1973-74 |
665.0 |
255.5 |
38.4 |
14.0 |
2.2 |
14.0 |
2.1 |
211.6 |
33.3 |
|
1974 (1 April—31 December 1974) |
522.3 |
199.6 |
38.2 |
11.5 |
2.2 |
9.4 |
1.8 |
170.5 |
32.6 |
|
1975 |
901.0 |
336.0 |
37.3 |
13.5 |
1.5 |
13.3 |
1.5 |
332.2 |
36.8 |
|
1976 |
1,221.7 |
444.9 |
36.4 |
8.8 |
0.7 |
17.1 |
1.4 |
460.5 |
37.8 |
|
1977 |
1,444.9 |
481.0 |
33.3 |
6.7 |
0.5 |
24.8 |
1.7 |
523.0 |
36.1 |
|
1978 |
1,708.6 |
534.3 |
31.3 |
5.9 |
0.3 |
34.6 |
2.0 |
604.4 |
35.3 |
|
Year |
Corporation Profits Tax and Excess Profits Duty |
Turnover Tax |
Wholesale Tax |
Value-Added(1) Tax |
Wealth Tax |
|||||
|
Amount |
% of Total |
Amount |
% of Total |
Amount |
% of Total |
Amount |
% of Total |
Amount |
Total |
|
|
£ million |
£ million |
£ million |
£ million |
£ million |
||||||
|
1938-39 |
0.7 |
2.7 |
— |
— |
— |
— |
— |
— |
— |
— |
|
1950-51 |
2.5 |
3.9 |
— |
— |
— |
— |
— |
— |
— |
— |
|
1952-53 |
2.9 |
3.6 |
— |
— |
— |
— |
— |
— |
— |
— |
|
1953-54 |
2.6 |
3.1 |
— |
— |
— |
— |
— |
— |
— |
— |
|
1954-55 |
2.9 |
3.5 |
— |
— |
— |
— |
— |
— |
— |
— |
|
1955-56 |
3.2 |
3.6 |
— |
— |
— |
— |
— |
— |
— |
— |
|
1956-57 |
3.1 |
3.3 |
— |
— |
— |
— |
— |
— |
— |
— |
|
1957-58 |
2.9 |
3.0 |
— |
— |
— |
— |
— |
— |
— |
— |
|
1958-59 |
2.8 |
2.8 |
— |
— |
— |
— |
— |
— |
— |
— |
|
1959-60 |
3.0 |
3.0 |
— |
— |
— |
— |
— |
— |
— |
— |
|
1960-61 |
3.3 |
3.1 |
— |
— |
— |
— |
— |
— |
— |
— |
|
1961-62 |
3.7 |
3.1 |
— |
— |
— |
— |
— |
— |
— |
— |
|
1962-63 |
4.5 |
3.5 |
— |
— |
— |
— |
— |
— |
— |
— |
|
1963-64 |
7.5 |
5.2 |
3.7 |
2.6 |
— |
— |
— |
— |
— |
— |
|
1964-65 |
8.4 |
4.8 |
13.4 |
7.6 |
— |
— |
— |
— |
— |
— |
|
1965-66 |
9.3 |
4.8 |
14.2 |
7.3 |
— |
— |
— |
— |
— |
— |
|
1966-67 |
9.4 |
4.3 |
14.9 |
6.7 |
2.3 |
1.1 |
— |
— |
— |
— |
|
1967-68 |
12.1 |
4.9 |
16.1 |
6.5 |
7.3 |
2.9 |
— |
— |
— |
— |
|
1968-69 |
12.9 |
4.6 |
17.9 |
6.3 |
9.6 |
3.4 |
— |
— |
— |
— |
|
1969-70 |
14.8 |
4.4 |
20.3 |
6.0 |
20.2 |
6.0 |
— |
— |
— |
— |
|
1970-71 |
20.3 |
5.1 |
41.2 |
10.4 |
25.0 |
6.3 |
— |
— |
— |
— |
|
1971-72 |
21.1 |
4.5 |
50.3 |
10.7 |
29.7 |
6.3 |
— |
— |
— |
— |
|
1972-73 |
21.1 |
3.9 |
42.7 |
7.9 |
26.1 |
4.8 |
31.9 |
5.9 |
— |
— |
|
1973-74 |
22.8 |
3.4 |
— |
— |
— |
— |
137.1 |
20.6 |
— |
— |
|
1974 (1 April—31 December 1974) |
19.0 |
3.6 |
— |
— |
— |
— |
112.3 |
21.5 |
— |
— |
|
1975 |
26.6 |
3.0 |
— |
— |
— |
— |
175.6 |
19.5 |
3.7 |
0.4 |
|
1976 |
13.7 |
1.1 |
— |
— |
— |
— |
253.4 |
20.8 |
6.5 |
0.5 |
|
1977 |
8.0 |
0.6 |
— |
— |
— |
— |
321.5 |
22.3 |
5.8 |
0.4 |
|
1978 |
4.2 |
0.3 |
— |
— |
— |
— |
414.4 |
24.3 |
0.7 |
0.0 |
Notes:
(1) Value-Added Tax came into operation in 1972. It replaced Turnover Tax and Wholesale Tax which had been in operation in earlier years.
|
Capital Gains Tax |
Capital Acquisition Tax |
Corporation Tax |
||||
|
Amount |
% of Total |
Amount |
% of Total |
Amount |
% of Total |
|
|
£ million |
£ million |
£ million |
||||
|
1938-39 |
— |
— |
— |
— |
— |
— |
|
1950-51 |
— |
— |
— |
— |
— |
— |
|
1952-53 |
— |
— |
— |
— |
— |
— |
|
1953-54 |
— |
— |
— |
— |
— |
— |
|
1954-55 |
— |
— |
— |
— |
— |
— |
|
1955-56 |
— |
— |
— |
— |
— |
— |
|
1956-57 |
— |
— |
— |
— |
— |
— |
|
1957-58 |
— |
— |
— |
— |
— |
— |
|
1958-59 |
— |
— |
— |
— |
— |
— |
|
1959-60 |
— |
— |
— |
— |
— |
— |
|
1960-61 |
— |
— |
— |
— |
— |
— |
|
1961-62 |
— |
— |
— |
— |
— |
— |
|
1962-63 |
— |
— |
— |
— |
— |
— |
|
1963-64 |
— |
— |
— |
— |
— |
— |
|
1964-65 |
— |
— |
— |
— |
— |
— |
|
1965-66 |
— |
— |
— |
— |
— |
— |
|
1966-67 |
— |
— |
— |
— |
— |
— |
|
1967-68 |
— |
— |
— |
— |
— |
— |
|
1969-70 |
— |
— |
— |
— |
— |
— |
|
1970-71 |
— |
— |
— |
— |
— |
— |
|
1971-72 |
— |
— |
— |
— |
— |
— |
|
1972-73 |
— |
— |
— |
— |
— |
— |
|
1973-74 |
— |
— |
— |
— |
— |
— |
|
1974 (1 April— 31 December 1974) |
— |
— |
— |
— |
— |
— |
|
1975 |
0.04 |
0.0 |
— |
— |
— |
— |
|
1976 |
0.4 |
0.0 |
0.4 |
0.0 |
15.9 |
1.3 |
|
1977 |
1.5 |
0.1 |
2.9 |
0.2 |
69.7 |
4.8 |
|
1978 |
3.2 |
0.2 |
5.0 |
0.3 |
101.8 |
6.0 |
287.
asked the Minister for Finance for the years 1938-39, 1950-51, 1952-53 and each subsequent year to date (a) (i) the total number of individuals self-employed; (ii) the number of these assessed under schedule D; (b) (i) the total number of individuals employed each year (ii) the number of these assessed for tax under Schedule E; (c) (i) the amount of income tax paid by category (a) above, as a percentage of their profits as computed for income tax purposes; (ii) the percentage of income tax paid by them on their share of the national wealth in the distribution of the GNP; (d) (i) the amount of tax paid by category (b) as a percentage of their earnings as computed for income tax purposes, (ii) the amount of tax paid by them on their share of the wealth in the distribution of the GNP.
: (a) (i), (b) (i): The estimated numbers of (a) self-employed persons—employers, persons working on their own account and assisting relatives—and (b) employees shown in the following table are based on estimates by the Central Statistics Office linked to the censuses of population. Estimates relating to years prior to 1960 are not available.
|
Year |
1960 |
1961 |
1962 |
1963 |
1964 |
1965 |
1966 |
|
Self-employed |
415,000 |
403,000 |
396,000 |
390,000 |
384,000 |
371,000 |
364,000 |
|
Employees |
640,000 |
650,000 |
664,000 |
676,000 |
687,000 |
698,000 |
702,000 |
|
Year |
1967 |
1968 |
1969 |
1970 |
1971 |
1972 |
1973 |
|
Self-employed |
355,000 |
349,000 |
340,000 |
328,000 |
318,000 |
313,000 |
308,000 |
|
Employees |
705,000 |
714,000 |
726,000 |
725,000 |
737,000 |
737,000 |
749,000 |
|
Year |
1974 |
1975 |
1976 |
1977 |
1978 |
|
Self-employed |
304,000 |
302,000 |
298,000 |
294,000 |
295,000 |
|
Employees |
763,000 |
747,000 |
736,000 |
744,000 |
754,000 |
(a) (ii): The estimated numbers of persons assessed for income tax under Schedule D are shown in the table below. These include companies—up to 1975-76, after which companies ceased to be liable to income tax but became liable to corporation tax—persons in receipt of investment income and employees paid from abroad. Statistics relating to income tax are not available in such a manner as would enable separate figures in relation to self-employed persons to be given.
(b) (ii): The estimated numbers of employees assessed for income tax under Schedule E are also shown in the table annexed below.
Table.
|
Year |
Schedule E |
Mainly Schedule D |
|
1938-39 |
47,000 |
28,000 |
|
1950-51 |
138,000 |
37,000 |
|
1952-53 |
153,000 |
42,000 |
|
1953-54 |
166,000 |
41,000 |
|
1954-55 |
133,000 |
37,000 |
|
1955-56 |
138,000 |
37,000 |
|
1956-57 |
148,000 |
37,000 |
|
1957-58 |
158,000 |
37,000 |
|
1958-59 |
170,000 |
40,000 |
|
1959-60 |
180,000 |
40,000 |
|
1960-61 |
180,000 |
40,000 |
|
1961-62 |
210,000 |
40,000 |
|
1962-63 |
250,000 |
40,000 |
|
1963-64 |
275,000 |
45,000 |
|
1964-65 |
350,000 |
50,000 |
|
1965-66 |
400,000 |
50,000 |
|
1966-67 |
475,000 |
50,000 |
|
1967-68 |
530,000 |
50,000 |
|
1968-69 |
585,000 |
50,000 |
|
1969-70 |
605,000 |
45,000 |
|
1970-71 |
605,000 |
45,000 |
|
1971-72 |
650,000 |
50,000 |
|
1972-73 |
650,000 |
50,000 |
|
1973-74 |
670,000 |
60,000 |
|
1974-75 |
670,000 |
60,000 |
|
1975-76 |
680,000 |
70,000 |
|
1976-77 |
660,000 |
90,000 |
|
1977-78 |
670,000 |
90,000 |
(c) (i) and (c) (ii): Statistics relating to income tax or gross national product are not available which would furnish the information requested by the Deputy under these headings.
(d) (i): The following table indicates the amount of tax payable under Schedule E, and the amount of gross incomes for the years in question as contained in the annual reports of the Revenue Commissioners.
Schedule E.
|
(A) |
(B) |
||
|
Gross Income |
Tax Payable (1) |
(B) as a percentage |
|
|
Year |
£m |
£m |
of (A) |
|
1938-39 |
21.0 |
0.9 |
4.3 |
|
1950-51 |
72.8 |
4.4 |
6.0 |
|
1952-53 |
88.9 |
5.3 |
6.0 |
|
1953-54 |
96.1 |
5.5 |
5.7 |
|
1954-55 |
89.6 |
5.8 |
6.5 |
|
1955-56 |
94.5 |
6.0 |
6.3 |
|
1956-57 |
104.6 |
6.6 |
6.3 |
|
1957-58 |
111.0 |
7.2 |
6.5 |
|
1958-59 |
116.2 |
7.5 |
6.5 |
|
1959-60 |
129.3 |
8.0 |
6.2 |
|
1960-61 |
120.2 |
6.1(2) |
5.1 |
|
1961-62 |
139.6 |
11.0 |
7.9 |
|
1962-63 |
169.8 |
13.8 |
8.1 |
|
1963-64 |
192.1 |
16.1 |
8.4 |
|
1964-65 |
267.8 |
22.8 |
8.5 |
|
1965-66 |
308.3 |
27.5 |
8.9 |
|
1966-67 |
359.9 |
33.9 |
9.4 |
|
1967-68 |
404.7 |
39.6 |
9.8 |
|
1968-69 |
463.2 |
46.9 |
10.1 |
|
1969-70 |
544.5 |
58.1 |
10.7 |
|
1970-71 |
634.8 |
74.3 |
11.7 |
|
1971-72 |
791.8 |
104.2 |
13.2 |
|
1972-73 |
954.7 |
124.9 |
13.1 |
|
1973-74 |
1146.2 |
170.2 |
14.8 |
|
1974-75 |
1352.5 |
211.0 |
15.6 |
|
1975-76 |
1653.3 |
305.2 |
18.5 |
|
1976-77 |
2042.8 |
396.8 |
19.4 |
|
1977-78 |
Not available |
Notes.
(1) For years 1938-63 inclusive the figures shown relate to the net produce of tax and not to net receipt. The explanation of the net produce of tax is as set out in the reply to Question No. 286.
(2) Does not include the abatement estimated at £4.15 million provided for under Section 14 of Finance (No. 2) Act, 1959.
(d) (ii): Statistics relating to GNP are not available which would furnish the information requested by the Deputy.