asked the Minister for Finance if he will state (a) the number and percentage of taxpayers in each of the tax bands; (b) the amounts realised from each band; and (c) the total number of taxpayers for each of the last three years.
Written Answers. - Income Tax Statistics.
84.
The number of persons effectively liable to income tax in respect of the years 1982-83, 1983-84 and 1984-85 are estimated as follows:
|
Year |
Number |
|
1982-83 |
984,000 |
|
1983-84 |
975,000 (provisional) |
|
1984-85 |
972,000 (provisional) |
In about 119,000 of the cases for 1982-83 and in about 123,000 cases for each of the years 1983-84 and 1984-85 couples have elected or have been deemed to have elected to have the income of both spouses assessed on the husband giving totals of 865,000, 852,000 and 849,000 taxpaying units respectively. The breakdown of the numbers of taxpaying units by marginal tax rate bands is estimated as follows:
Numbers of taxpaying units
|
1982-83 |
1983-84 |
1984-85 |
||||
|
Number |
Percentage of total |
Number |
Percentage of total |
Number |
Percentage of total |
|
|
% |
000's |
% |
000's |
% |
000's |
% |
|
Exemption limits — 60% rate for marginal relief |
22 |
2.5 |
36 |
4.2 |
34 |
4.0 |
|
25 |
110 |
12.7 |
78 |
9.2 |
— |
— |
|
35 |
445 |
51.5 |
395 |
46.4 |
448 |
52.8 |
|
45 |
163 |
18.8 |
179 |
21.0 |
178 |
21.0 |
|
55 |
69 |
8.0 |
87 |
10.2 |
94 |
11.1 |
|
60 |
56 |
6.5 |
40 |
4.7 |
47 |
5.5 |
|
65 |
— |
— |
37 |
4.3 |
48 |
5.6 |
|
Totals |
865 |
100 |
852 |
100 |
849 |
100 |
As regards the amounts of tax realised from each band, statistics showing the yield for 1981-82 by range of taxable income are contained in table 86 of the annual report of the Revenue Commissioners for the year ended 31 December 1982, a copy of which is available in the Library. The latest relevant statistics are those contained in the corresponding table for 1982-83 a copy of which is attached.
INCOME TAX 1982-83
TABLE 87.—Distribution of (i) number of taxable incomes (ii) total taxable income and (iii) tax, by range of taxable income (adjusted as at 1 August, 1984).
|
Range of taxable income |
Single Males |
Single Females |
Married couples — wife earning |
Married couples — wife not earning |
|||||||||
|
Number of cases |
Income |
Tax |
Number of cases |
Income |
Tax |
Number of cases |
Income |
Tax |
Number of cases |
Income |
Tax |
||
|
Over |
Not Over |
||||||||||||
|
£ |
£ |
£ |
£ |
£ |
£ |
£ |
£ |
£ |
£ |
||||
|
0 |
1,000 |
23,748 |
12,079,564 |
2,913,500 |
24,131 |
12,210,786 |
3,028,384 |
2,988 |
1,573,664 |
383,520 |
17,649 |
9,117,199 |
2,063,947 |
|
1,000 |
2,000 |
24,829 |
37,404,928 |
10,350,449 |
27,613 |
41,528,458 |
11,672,077 |
4,193 |
6,428,624 |
1,600,583 |
26,906 |
41,562,588 |
9,515,299 |
|
2,000 |
3,000 |
27,190 |
68,650,100 |
21,005,430 |
29,565 |
74,486,929 |
22,937,556 |
5,270 |
13,258,844 |
3,308,423 |
30,473 |
76,837,657 |
19,963,875 |
|
3,000 |
4,000 |
29,219 |
102,268,878 |
32,400,381 |
32,817 |
114,752,128 |
36,708,827 |
6,066 |
21,302,508 |
6,027,201 |
31,153 |
109,191,562 |
31,361,094 |
|
4,000 |
5,000 |
26,779 |
119,993,102 |
39,986,626 |
21,998 |
97,920,168 |
32,945,931 |
6,683 |
30,086,752 |
9,218,670 |
28,357 |
127,581,240 |
38,462,833 |
|
5,000 |
6,000 |
20,120 |
110,167,919 |
38,822,682 |
13,965 |
76,567,657 |
27,393,194 |
6,657 |
36,590,264 |
11,706,725 |
23,454 |
128,814,887 |
40,010,209 |
|
6,000 |
7,000 |
14,172 |
91,561,380 |
34,090,796 |
10,591 |
68,553,963 |
25,975,586 |
6,557 |
42,625,842 |
14,024,287 |
19,705 |
127,993,855 |
40,584,666 |
|
7,000 |
8,000 |
9,533 |
71,178,933 |
27,741,877 |
7,471 |
55,824,726 |
22,424,769 |
5,860 |
43,898,002 |
14,746,241 |
17,170 |
128,671,343 |
41,654,694 |
|
8,000 |
9,000 |
7,855 |
66,617,846 |
27,430,523 |
4,805 |
40,653,067 |
17,092,924 |
5,440 |
46,200,816 |
15,912,108 |
14,271 |
121,309,256 |
40,266,257 |
|
9,000 |
10,000 |
4,589 |
43,471,577 |
18,908,824 |
2,805 |
26,580,920 |
11,712,942 |
4,628 |
43,969,329 |
15,690,416 |
12,608 |
119,848,527 |
41,923,981 |
|
10,000 |
12,500 |
7,255 |
79,645,923 |
36,373,584 |
3,663 |
40,289,069 |
18,587,269 |
8,830 |
98,513,100 |
36,555,398 |
19,624 |
219,115,486 |
79,507,344 |
|
12,500 |
15,000 |
3,874 |
52,462,412 |
25,332,072 |
1,215 |
16,500,071 |
7,989,495 |
5,604 |
76,524,051 |
30,110,349 |
10,440 |
142,943,724 |
56,205,011 |
|
15,000 |
17,500 |
1,450 |
23,435,870 |
11,713,512 |
349 |
5,567,111 |
2,753,937 |
3,591 |
57,973,065 |
24,229,978 |
5,816 |
94,225,902 |
39,241,759 |
|
17,500 |
20,000 |
1,206 |
22,415,497 |
11,392,672 |
160 |
2,988,249 |
1,492,984 |
2,052 |
38,252,971 |
16,914,185 |
3,573 |
66,901,151 |
29,865,392 |
|
20,000 |
25,000 |
957 |
21,423,761 |
11,273,178 |
137 |
3,036,880 |
1,567,179 |
1,851 |
40,554,900 |
18,857,580 |
4,011 |
89,357,724 |
41,545,804 |
|
25,000 |
30,000 |
522 |
14,310,648 |
7,710,386 |
46 |
1,255,035 |
641,097 |
461 |
12,501,523 |
6,139,617 |
2,077 |
56,720,206 |
27,704,568 |
|
30,000 |
35,000 |
253 |
8,227,096 |
4,487,214 |
26 |
847,407 |
455,765 |
187 |
6,015,860 |
3,026,496 |
1,113 |
35,943,497 |
18,075,612 |
|
35,000 |
40,000 |
171 |
6,436,867 |
3,566,821 |
19 |
721,117 |
395,641 |
95 |
3,554,453 |
1,853,065 |
782 |
29,287,632 |
15,135,696 |
|
40,000 |
50,000 |
151 |
6,734,234 |
3,749,513 |
22 |
989,074 |
537,963 |
126 |
5,598,860 |
2,970,128 |
835 |
37,024,018 |
19,550,383 |
|
Over |
50,000 |
190 |
15,520,785 |
8,923,728 |
14 |
990,032 |
549,025 |
144 |
12,336,491 |
6,842,092 |
1,062 |
82,874,157 |
45,966,458 |
|
Totals |
204,063 |
974,007,320 |
378,173,768 |
181,412 |
682,262,847 |
246,862,545 |
77,283 |
637,759,919 |
240,117,062 |
271,079 |
1,845,321,611 |
678,604,882 |
INCOME TAX 1982-83
TABLE 87.—Distribution of (i) number of taxable incomes (ii) total taxable income and (iii) tax, by range of taxable income (adjusted as at 1 August, 1984) — contd.
|
Range of taxable income |
Widowers |
Widows |
Totals |
|||||||
|
Number of cases |
Income |
Tax |
Number of cases |
Totals |
Tax |
Number of cases |
Income |
Tax |
||
|
Over |
Not Over |
|||||||||
|
£ |
£ |
£ |
£ |
£ |
£ |
£ |
£ |
|||
|
0 |
1,000 |
1,426 |
714,875 |
167,735 |
5,793 |
2,792,124 |
679,340 |
75,735 |
38,488,212 |
9,236,426 |
|
1,000 |
2,000 |
1,387 |
2,110,177 |
558,459 |
4,607 |
6,695,584 |
1,797,773 |
89,535 |
135,730,359 |
35,494,640 |
|
2,000 |
3,000 |
1,257 |
3,111,775 |
924,480 |
2,995 |
7,513,829 |
2,246,157 |
96,750 |
243,859,134 |
70,385,921 |
|
3,000 |
4,000 |
932 |
3,243,239 |
1,009,299 |
2,631 |
9,112,491 |
2,807,776 |
102,818 |
359,870,806 |
110,314,578 |
|
4,000 |
5,000 |
866 |
3,877,896 |
1,278,429 |
1,949 |
8,683,128 |
2,841,059 |
86,632 |
388,142,286 |
124,733,548 |
|
5,000 |
6,000 |
630 |
3,443,973 |
1,203,829 |
1,182 |
6,456,964 |
2,235,281 |
66,008 |
362,041,664 |
121,371,920 |
|
6,000 |
7,000 |
457 |
2,960,009 |
1,097,033 |
953 |
6,161,547 |
2,246,914 |
52,435 |
339,856,596 |
118,019,282 |
|
7,000 |
8,000 |
337 |
2,502,477 |
978,398 |
752 |
5,614,416 |
2,186,376 |
41,123 |
307,689,897 |
109,732,355 |
|
8,000 |
9,000 |
278 |
2,343,478 |
953,473 |
528 |
4,461,506 |
1,813,782 |
33,177 |
281,585,969 |
103,469,067 |
|
9,000 |
10,000 |
206 |
1,953,021 |
844,223 |
369 |
3,500,532 |
1,488,662 |
25,205 |
239,323,905 |
90,569,048 |
|
10,000 |
12,500 |
344 |
3,796,827 |
1,711,481 |
592 |
6,532,121 |
2,907,895 |
40,308 |
447,892,526 |
175,642,971 |
|
12,500 |
15,000 |
189 |
2,581,228 |
1,238,129 |
312 |
4,237,604 |
1,980,424 |
21,634 |
295,249,090 |
122,855,480 |
|
15,000 |
17,500 |
100 |
1,608,256 |
792,580 |
166 |
2,668,747 |
1,297,123 |
11,472 |
185,478,951 |
80,028,889 |
|
17,500 |
20,000 |
84 |
1,575,908 |
801,041 |
127 |
2,376,710 |
1,178,199 |
7,202 |
134,510,486 |
61,644,473 |
|
20,000 |
25,000 |
80 |
1,771,957 |
914,585 |
114 |
2,541,670 |
1,279,629 |
7,150 |
158,686,892 |
75,437,955 |
|
25,000 |
30,000 |
39 |
1,053,489 |
561,676 |
54 |
1,473,724 |
755,920 |
3,199 |
87,314,625 |
43,513,264 |
|
30,000 |
35,000 |
23 |
748,979 |
408,497 |
30 |
966,490 |
493,185 |
1,632 |
52,749,329 |
26,946,769 |
|
35,000 |
40,000 |
10 |
374,855 |
199,728 |
18 |
678,864 |
369,513 |
1,095 |
41,053,788 |
21,520,464 |
|
40,000 |
50,000 |
15 |
678,401 |
372,472 |
17 |
754,377 |
415,375 |
1,166 |
51,778,964 |
27,595,834 |
|
Over |
50,000 |
20 |
1,413,737 |
809,217 |
31 |
2,535,297 |
1,403,404 |
1,461 |
115,670,499 |
64,493,924 |
|
Totals |
8,680 |
41,864,557 |
16,824,764 |
23,220 |
85,757,725 |
32,423,787 |
765,737 |
4,266,973,979 |
1,593,006,808 |