asked the Minister for Finance in respect of each year from 1979 to 1986 inclusive (a) the total amount of taxable units taxed under the PAYE system; (b) the total number of these that were liable for tax; and (c) the total number who paid tax.
Written Answers. - Tax Statistics.
35.
Following is the information requested in so far as it is available:—
Number of tax units in PAYE.
|
Year |
Total number of tax units |
Estimated number of tax units effectively liable to income tax |
|
000's |
000's |
|
|
1979-80 |
977 |
708 |
|
1980-81 |
1,037 |
777 |
|
1981-82 |
1,027 |
778 |
|
1982-83 |
1,009 |
759 |
|
1983-84 |
958 |
745 |
|
1984-85 |
926 |
735 |
|
1985-86 |
926 |
724 (provisional) |
|
1986-87 |
not available |
718 (provisional) |
Note: Working wives other than those treated for tax purposes as single persons are not counted separately.
The figures contained in the table of the numbers of tax units effectively liable to tax in the years 1978-79 to 1984-85 inclusive relate to those units in respect of whom tax deductions under the PAYE system were shown in end-of-year returns to have been made by employers. The corresponding figures for 1985-86 and 1986-87 are estimates complied on the same basis.
36.
asked the Minister for Finance in respect of each tax year from 1979 to 1986 inclusive (a) the total number of original tax assessments raised on (i) farmers, (ii) self-employed traders and other professionals, and (iii) persons whose main sources of income was from investment; (b) the total number in each of the above categories who were liable for tax; and (c) the total number of taxpayers in each of the categories above who paid tax.
Following is the information requested in so far as it is available:—
|
Year |
(a)Number of tax units on whom assessments to income tax were raised |
(b) and (c)Estimated number of tax units who have made or are ultimately expected to make tax payments |
||||
|
Cases with income from farming |
Cases with main source of income from: |
Cases with income from farming |
Cases with main source of income from other trades or professions and investments |
|||
|
Other trades and professions |
investments |
|||||
|
1979-80 |
32,800 |
64,100 |
14,900 |
95,000‡ |
||
|
1980-81 |
41,900 |
73,500 |
14,600 |
102,000‡ |
||
|
1981-82 |
43,200 |
75,300 |
15,600 |
101,000‡ |
||
|
1982-83 |
44,200 |
70,400 |
16,600 |
103,000‡ |
||
|
1983-84 |
45,400 |
70,500 |
18,000 |
21,000 |
84,000 |
|
|
1984-85 |
49,800 |
66,800 |
17,900 |
24,000† |
76,000† |
|
|
1985-86 |
55,100 |
66,300† |
17,700† |
26,000† |
75,000† |
|
|
1986-87 |
not available |
27,000† |
76,000† |
† Provisional — subject to revision.
‡Breakdown not available.
Note: A married couple who have elected or have been deemed to have elected to have elected to have the income of both spouses assessed on the husband is counted as one tax unit.
Statistical records of tax payments by vocational category are not maintained but by use of sampling techniques the Revenue Commissioners estimate that the number of farmers who paid income tax up to 14 April 1986 in respect of 1983-84 is of the order of 20,000. The corresponding estimate for 1984-85 at 14 April 1986 is of the order of 17,500. Both of these numbers are likely to increase over time as final liability is settled in cases still under appeal.
37.
asked the Minister for Finance in respect of each year from 1979 to 1986 inclusive the total amount of (a) income tax paid; (b) PAYE tax paid; (c) farmers tax paid; (d) tax paid by other self-employed traders and professionals; and (e) tax paid on investment income showing (i) the amount under the composite tax rate with building societies, (ii) DIRT in 1986 only, and (iii) tax paid on other interest, dividends and investment income.
Following is the information requested in so far as it is available:—
Net Receipt of Income Tax for 1979, 1980, 1981, 1982, 1983, 1984, 1985 and 1986
|
(see notes overleaf) |
1979£m |
1980£m |
1981£m |
1982£m |
1983£m |
1984£m |
1985£m |
1986£m |
|
|
PAYE |
(1) |
647.5 |
878.1 |
1,093.4 |
1,269.4 |
1,423.4 |
1,682.2 |
1,830.1 |
1,987.7 |
|
Farmers |
(2) |
16.0 |
25.0 |
20.0 |
24.0 |
32.0 |
35.0 |
37.0 |
37.0(provisional) |
|
Other non-PAYE |
(3) |
54.6 |
82.3 |
96.2 |
117.4 |
145.3 |
161.5 |
165.6 |
172.7 |
|
Building Societies |
(4) |
10.8 |
25.8 |
34.2 |
43.0 |
55.0 |
81.5 |
65.9 |
40.8 |
|
Deposit interest retention tax |
(5) |
— |
— |
— |
— |
— |
— |
— |
137.1 |
|
Schedule C/ Miscellaneous |
(6) |
3.4 |
1.8 |
2.3 |
3.9 |
4.9 |
7.6 |
6.8 |
7.3 |
|
Total |
732.3 |
1,013.0 |
1,246.1 |
1,457.7 |
1,660.6 |
1,967.8 |
2,105.4 |
2,382.6 |
Figures of income tax paid on interest, dividends and other investment income are included under the appropriate headings in the table. Statistics are not available which would enable these figures other than those accounted for by building societies and deposit interest retention tax to be separately identified. However, it is tentatively estimated that the income tax yield attributable to income arising from sources within the State which was assessed under Case III of Schedule D (section 53 (1), Income Tax Act, 1967) for the years 1980-81 to 1984-85 inclusive was as follows:—
|
Year of assessment |
Income tax attributable to income assessed under Case III of Schedule D |
|
£ million |
|
|
1980-81 |
25 |
|
1981-82 |
36 |
|
1982-83 |
45 |
|
1983-84 |
56 |
|
1984-85 (latest available) |
53 |
Notes:
(1)The figures cover more than income tax on ordinary wages and salaries. They include tax paid by directors of close companies who are akin to the self-employed as well as tax on "other income" of employees such as rent and other investment income.
(2)Income tax on farming profits is collected with Schedule D tax generally and the figures shown are, to some extent, estimated. The figures shown are estimates of the tax paid by full time farmers together with tax paid by trader-farmers on their farming profits only.
(3)This includes tax paid on income from trades and professions (other than farming) together with tax paid on other income such as rent and other investment income. The figures also include relatively small amounts of tax resulting from direct assessments under Schedule E on employees. This tax is collected with tax from the self-employed and is not separately identified.
The figures also take into account tax repayments made to exempt individuals and bodies (such as charities and pension funds) in respect of tax deducted at source (such as income paid under covenants) or of tax credits attaching to company distributions.
(4)The figures shown are in respect of tax deducted by building societies under the composite rate arrangement. Basic data are not available which would enable the amounts of tax referable to building society interest paid or credited to particular classes of taxpayers to be ascertained.
(5)The figure shown in 1986 is the yield in that year from tax deducted at 35 per cent from interest accrued in the six month period to 5 October 1986 on bank and building society deposits. Basic data are not available which would enable the amounts of tax referable to interest paid or credited to particular classes of taxpayers to be ascertained.
(6)The heading of "miscellaneous" includes tax payments made in respect of back duty settlements and income of Irish residents arising in the United Kingdom.