asked the Minister for Finance the most up-to-date information available to him by population decile regarding (a) the distribution of income before State reductions and transfers and (b) the distribution of income after State reductions and transfers.
Written Answers. - Distribution of Income.
59.
Statistics are not available which would enable the precise information requested by the Deputy to be given.
Statistics showing the distribution of incomes which came within the purview of the Revenue Commissioners for 198384 by range of total income are contained in Table 91 of the annual report of the Revenue Commissioners for the year ended 31 December 1985, a copy of which is available in the Library. The latest relevant statistics are those contained in the corresponding tables for 1984-85 and 1985-86, copies of which are attached.
Income Tax 1984-85 and 1985-86
Distribution of (i) number of incomes, (ii) total income charged and (iii) tax, by range of total income.
|
Range of total income |
1984-85 |
1985-86 |
|||||
|
Number of cases |
Total income |
Tax |
Number of cases |
Total income |
Tax |
||
|
Over |
Not over |
||||||
|
£ |
£ |
£ |
£ |
£ |
£ |
||
|
0 |
1,000 |
72,419 |
29,536,406 |
97,851 |
73,047 |
28,851,072 |
101,905 |
|
1,000 |
2,000 |
55,795 |
83,465,239 |
119,115 |
58,761 |
87,872,946 |
126,150 |
|
2,000 |
3,000 |
66,419 |
167,499,009 |
1,577,654 |
65,940 |
166,783,365 |
1,136,503 |
|
3,000 |
4,000 |
68,559 |
240,405,689 |
15,216,819 |
67,983 |
238,005,607 |
13,742,657 |
|
4,000 |
5,000 |
77,040 |
349,339,293 |
32,761,585 |
69,982 |
316,721,953 |
29,360,330 |
|
5,000 |
6,000 |
78,831 |
435,187,639 |
57,209,946 |
77,088 |
424,702,075 |
48,217,854 |
|
6,000 |
7,000 |
86,354 |
562,455,877 |
95,856,554 |
76,122 |
496,587,103 |
79,267,105 |
|
7,000 |
8,000 |
82,817 |
621,676,787 |
123,806,169 |
79,567 |
597,993,528 |
114,299,656 |
|
8,000 |
9,000 |
72,406 |
614,902,476 |
133,596,305 |
68,973 |
586,450,326 |
124,042,112 |
|
9,000 |
10,000 |
60,659 |
577,471,095 |
138,472,967 |
59,644 |
567,213,656 |
130,537,846 |
|
10,000 |
12,500 |
105,208 |
1,174,977,974 |
303,545,412 |
108,782 |
1,216,790,646 |
309,918,471 |
|
12,500 |
15,000 |
65,555 |
898,319,681 |
251,923,545 |
71,946 |
983,964,908 |
270,597,958 |
|
15,000 |
17,500 |
40,501 |
653,694,304 |
194,299,673 |
46,382 |
749,315,412 |
217,605,567 |
|
17,500 |
20,000 |
24,612 |
460,015,870 |
149,893,965 |
28,499 |
532,323,757 |
164,823,331 |
|
20,000 |
25,000 |
23,789 |
528,013,737 |
188,766,468 |
28,793 |
637,764,855 |
217,335,479 |
|
25,000 |
30,000 |
10,350 |
282,091,475 |
124,182,851 |
12,542 |
341,118,290 |
131,269,980 |
|
30,000 |
35,000 |
4,354 |
140,540,263 |
66,132,029 |
5,324 |
171,503,187 |
71,762,091 |
|
35,000 |
40,000 |
2,112 |
79,223,053 |
39,084,844 |
2,445 |
91,173,637 |
40,757,498 |
|
40,000 |
50,000 |
2,024 |
89,865,228 |
46,291,629 |
2,056 |
91,016,477 |
42,964,145 |
|
Over 50,000 |
2,260 |
180,042,171 |
102,453,072 |
2,261 |
182,726,073 |
96,812,027 |
|
|
Totals |
1,002,064 |
8,168,723,266 |
2,065,288,453 |
1,006,137 |
8,508,878,873 |
2,104,678,665 |
Notes:
(1) The information relating to Schedule D assessments is comprehensive. However, some of the figures are subject to revision as they are based on assessments under appeal.
(2) The information relating to employees whose income tax was deducted under Pay As You Earn is necessarily somewhat restricted in coverage because all end of year returns were not capable of being processed at the time the information in the tables was being compiled.
(3) "Total Income" is the total income of taxpayers from all sources as estimated in accordance with the provisions of the Income Tax Acts. It is net of such items as capital allowances, interest paid in full, losses brought forward, allowable expenses and superannuation contributions.