asked the Minister for Finance the total number of (a) farmers and (b) self-employed liable to income tax in 1984; and, in respect of each category, the total number from whom payments were received.
Written Answers. - Income Tax Statistics.
63.
The relevant statistics available are in respect of the income tax year 1984-85. It is estimated that 134,000 farmers were chargeable to income tax in respect of that year. This comprises some 126,000 full time farmers together with a further 8,000 farmers who or whose spouses carry on another trade or profession. The figure for full time farmers includes some 90,000 persons who were brought within the charge to tax in respect of farming profits for the first time in 1983-84 but it will be some time before these cases are processed and the extent of liability to tax established.
It is estimated that some 90,000 self-employed persons other than farmers were chargeable to income tax in 1984-85. The number of self-employed persons including farmers who made tax payments in 1984-85 is provisionally estimated at 107,000 but information is not available which would enable a breakdown to be given between the different vocational categories involved.
64.
asked the Minister for Finance the average amount of income tax paid by the average PAYE worker in each of the last ten years.
Following is the information requested:
|
Calendar Year |
Average Tax Payment |
|
£ |
|
|
1975 |
404 |
|
1976 |
549 |
|
1977 |
661 |
|
1978 |
749 |
|
1979 |
915 |
|
1980 |
1,130 |
|
1981 |
1,400 |
|
1982 |
1,672 |
|
1983 |
1,913* |
|
1984 |
2,276* |
*These figures are provisional.
Note:
PAYE was introduced with effect from October 1960. It applied at that time to all employees except those for whom a statutory tax deduction scheme was already in operation (public servants, officials of Bank of Ireland, etc.). PAYE was extended to all employees as from the income tax year 1976-77. For prior years, tax payments in respect of all persons (including public servants) taxed under schedule E have been taken into account. The average tax payment for each year is obtained by dividing the net receipt of schedule E or PAYE tax, as the case may be, in each calendar year by the number of persons effectively liable to tax in the income tax year in which the calendar year ends, e.g. the 1975 net receipts is divided by the number liable to tax in 1975-76.
65.
asked the Minister for Finance the average income tax payment made by (a) farmers and (b) self-employed, in each of the last five years.
Following is the information requested:
|
Year |
Average tax payment made by |
|
|
(a) |
(b) |
|
|
farmers |
other self-employed |
|
|
£ |
£ |
|
|
1980 |
597 |
816 |
|
1981 |
463 |
938 |
|
1982 |
543 |
1,216 |
|
1983 |
724 |
1,482 |
|
1984 |
792 |
1,659* |
*This figure is provisional.
Notes:
1. In calculating the figures in column (a) the estimated net receipt from farm taxation in each calendar year has been divided by the number of farmers assessed to tax on their farming profits in the year of assessment in which the calendar year ends e.g. the 1979 receipt is divided by the number assessed for the year 1979-80. This is because revenue receipts are, in general, prepared on a calendar (financial) year basis.
2. Full time farmers and farmers who, or whose spouses, carry on another trade or profession have been included in the calculations.
3. Income tax on farming profits is collected with schedule D tax generally and because of this it cannot be separately distinguished. Accordingly the figures shown for tax payments by farmers are estimated.
4. The figures contained in column (b) are obtained by dividing the net receipt of income tax from other self-employed persons in each calendar year by the estimated number of those persons assessed to tax in the year of assessment in which the calendar year ends as explained in note 1 above.
5. Cases involving income assessable to tax under schedule D which are not strictly self-employed have been identified and excluded as far as possible. The figures are, therefore, not strictly comparable with the figures for averages given previously in relation to this category.