asked the Minister for Finance the number of PAYE taxpayers; the number of tax-free allowance certificates issued each year; and the average cost of issuing a tax-free allowance certificate.
Written Answers. - PAYE Statistics
389.
It is estimated that there are 880,000 persons effectively liable to income tax under PAYE for the current tax year. In about 120,000 of these cases couples have opted to have the income of both spouses assessed on the husband, giving a total of 760,000 taxpaying units.
The number of tax-free allowance certificates, including amended certificates, issued to employees for the current tax year was 1,779,997 as at 25 November 1983. It is to be borne in mind that separate tax-free allowance certificates are issued to husbands and wives in employment. In addition, separate certificates are issued in respect of each employment so that some employees may receive two or three certificates.
The overall cost of the administration of Inland Revenue duties is estimated at £52 million for 1982 or 1.9 per cent of the net receipt. It is not possible to state with any reasonable degree of accuracy the cost of individual procedures within that administration. As regards the issue of tax-free allowance certificates it is possible to give a figure relating to the cost of computer processing, paper, postage and associated heating and lighting costs in so far as these costs are separately quantified as arising from the issue of tax-free allowance certificates. On this basis, the average cost would be less than 50p per certificate but this figure does not include the cost of work carried out in tax offices in relation to the certificates.