asked the Minister for Finance if he will give figures for the most recent year available listing in respect of (1) PAYE taxpayers and (2) self-employed tax payers, the number of persons who paid an amount in tax falling in the following classifications: (a) under £1,000, (b) £1,000-£2,000 and (c) £2,000-£3,000.
Written Answers. - Tax Statistics.
95.
The Revenue Commissioners' income distribution statistics are not classified by range of tax payment but by range of total income or of taxable income. Accordingly, the information requested by the Deputy is not available. Such information could not be obtained without undertaking an inquiry which could be carried out only at a disproportionate cost.
The latest relevant statistics available are in respect of the income tax years 1984-85 and 1985-86 for PAYE and Schedule D income and are contained in the following tables. These tables are compiled by range of total income only.
INCOME TAX 1984-85
Distribution of (i) number of incomes, (ii) total income charged and (iii) tax, by range of total income (adjusted as at 27 June, 1986) for mainly ear incomes assessed under Schedule D, for mainly unearned incomes assessed under Schedule D and for mainly PAYE incomes assessed under Schedule E.
|
Range of total income |
Mainly Schedule D (earned) |
Mainly Schedule D (unearned) |
Schedule E (mainly PAYE) |
|||||||
|
Number of cases |
Total income |
Tax |
Number of cases |
Total income |
Tax |
Number of cases |
Total income |
Tax |
||
|
Over |
Not Over |
|||||||||
|
£ |
£ |
£ |
£ |
£ |
£ |
£ |
£ |
|||
|
0 |
1,000 |
17,724 |
823,026 |
26,194 |
1,225 |
524,446 |
13,135 |
53,470 |
28,188,934 |
58,522 |
|
1,000 |
2,000 |
2,879 |
4,630,948 |
4,183 |
1,140 |
1,797,658 |
1,852 |
51,776 |
77,036,633 |
113,080 |
|
2,000 |
3,000 |
6,255 |
16,068,796 |
331,334 |
1,698 |
4,333,869 |
74,541 |
58,466 |
147,096,344 |
1,171,779 |
|
3,000 |
4,000 |
6,886 |
24,438,029 |
1,657,066 |
1,925 |
6,817,300 |
547,031 |
59,748 |
209,150,360 |
13,012,722 |
|
4,000 |
5,000 |
10,600 |
49,051,396 |
2,823,925 |
1,894 |
8,665,927 |
1,009,837 |
64,546 |
291,621,970 |
28,927,823 |
|
5,000 |
6,000 |
9,689 |
53,973,342 |
6,010,364 |
1,669 |
9,300,946 |
1,450,519 |
67,473 |
371,913,351 |
49,749,063 |
|
6,000 |
7,000 |
7,584 |
49,830,012 |
8,577,011 |
1,308 |
8,567,812 |
1,576,751 |
77,462 |
504,058,053 |
85,702,792 |
|
7,000 |
8,000 |
7,643 |
58,409,055 |
12,881,267 |
1,085 |
8,198,927 |
1,787,669 |
74,089 |
555,068,805 |
109,137,233 |
|
8,000 |
9,000 |
5,725 |
49,330,875 |
11,713,673 |
799 |
6,820,884 |
1,583,431 |
65,882 |
558,750,717 |
120,299,201 |
|
9,000 |
10,000 |
7,108 |
69,264,943 |
19,481,845 |
757 |
7,278,120 |
1,938,955 |
52,794 |
500,928,032 |
117,052,167 |
|
10,000 |
12,500 |
9,881 |
112,351,632 |
32,549,090 |
1,231 |
13,775,746 |
3,863,764 |
94,096 |
1,048,850,596 |
267,132,558 |
|
12,500 |
15,000 |
7,090 |
99,044,881 |
32,765,973 |
760 |
10,454,368 |
3,390,107 |
57,705 |
788,820,432 |
215,767,465 |
|
15,000 |
17,500 |
4,063 |
65,949,362 |
22,395,120 |
509 |
8,233,975 |
2,811,986 |
35,929 |
579,510,967 |
169,092,567 |
|
17,500 |
20,000 |
3,717 |
70,518,977 |
27,337,324 |
402 |
7,556,877 |
2,926,816 |
20,493 |
381,940,016 |
119,629,825 |
|
20,000 |
25,000 |
3,584 |
80,901,238 |
32,758,803 |
496 |
11,140,658 |
4,601,603 |
19,709 |
435,971,841 |
151,406,062 |
|
25,000 |
30,000 |
2,092 |
57,924,915 |
25,833,060 |
302 |
8,281,699 |
3,654,062 |
7,956 |
215,884,861 |
94,695,729 |
|
30,000 |
35,000 |
1,196 |
38,998,362 |
18,423,896 |
186 |
6,054,657 |
2,781,586 |
2,972 |
95,487,244 |
44,926,547 |
|
35,000 |
40,000 |
800 |
30,243,309 |
15,106,575 |
129 |
4,867,308 |
2,362,935 |
1,183 |
44,112,436 |
21,615,334 |
|
40,000 |
50,000 |
886 |
39,705,930 |
20,641,526 |
141 |
6,298,604 |
3,211,032 |
997 |
43,860,694 |
22,439,071 |
|
Over |
50,000 |
1,222 |
97,102,458 |
55,786,258 |
245 |
21,600,324 |
11,931,831 |
793 |
61,339,389 |
34,734,983 |
|
Totals |
116,624 |
1,068,561,486 |
347,104,487 |
17,901 |
160,570,105 |
51,519,443 |
867,539 |
6,939,591,675 |
1,666,664,523 |
INCOME TAX 1985-86
Distribution of (i) number of incomes, (ii) total income charged and (iii) tax, by range of total income (adjusted as at 6 July, 1987) for mainly earn incomes assessed under Schedule D, for mainly unearned incomes assessed under Schedule D and for mainly PAYE incomes assessed under Schedule E.
|
Range of total income |
Mainly Schedule D (earned) |
Mainly Schedule D (unearned) |
Schedule E (mainly PAYE) |
|||||||
|
Number of cases |
Total income |
Tax |
Number of cases |
Total income |
Tax |
Number of cases |
Total income |
Tax |
||
|
Over |
Not Over |
|||||||||
|
£ |
£ |
£ |
£ |
£ |
£ |
£ |
£ |
|||
|
0 |
1,000 |
18,231 |
858,241 |
28,379 |
1,314 |
542,591 |
9,831 |
53,502 |
27,450,240 |
63,695 |
|
1,000 |
2,000 |
2,896 |
4,653,149 |
5,251 |
1,076 |
1,683,025 |
2,292 |
54,789 |
81,536,772 |
118,607 |
|
2,000 |
3,000 |
6,673 |
17,327,144 |
239,018 |
1,778 |
4,570,081 |
53,701 |
57,489 |
144,886,140 |
843,784 |
|
3,000 |
4,000 |
7,490 |
26,614,666 |
1,800,574 |
1,963 |
6,963,067 |
493,057 |
58,530 |
204,427,874 |
11,449,026 |
|
4,000 |
5,000 |
10,249 |
47,236,031 |
3,263,585 |
1,913 |
8,717,340 |
965,410 |
57,820 |
260,768,582 |
25,131,335 |
|
5,000 |
6,000 |
13,538 |
75,179,544 |
5,927,851 |
1,714 |
9,496,237 |
1,305,006 |
61,836 |
340,026,294 |
40,984,997 |
|
6,000 |
7,000 |
9,032 |
59,398,350 |
8,972,501 |
1,292 |
8,459,049 |
1,418,868 |
65,798 |
428,729,704 |
68,875,736 |
|
7,000 |
8,000 |
8,471 |
64,665,196 |
13,103,351 |
1,076 |
8,145,533 |
1,684,705 |
70,020 |
525,182,799 |
99,511,600 |
|
8,000 |
9,000 |
5,738 |
49,244,299 |
10,569,808 |
800 |
6,831,576 |
1,538,206 |
62,435 |
530,374,451 |
111,934,098 |
|
9,000 |
10,000 |
6,224 |
60,343,625 |
15,220,061 |
777 |
7,471,743 |
1,876,558 |
52,643 |
499,398,288 |
113,441,227 |
|
10,000 |
12,500 |
8,685 |
98,128,861 |
25,449,458 |
1,178 |
13,172,934 |
3,570,223 |
98,919 |
1,105,488,851 |
280,898,790 |
|
12,500 |
15,000 |
5,832 |
80,839,673 |
23,519,276 |
778 |
10,681,845 |
3,269,112 |
65,336 |
892,443,390 |
243,809,570 |
|
15,000 |
17,500 |
3,448 |
55,840,826 |
17,281,024 |
495 |
8,000,161 |
2,585,852 |
42,439 |
685,474,425 |
197,738,691 |
|
17,500 |
20,000 |
2,793 |
52,754,035 |
18,295,612 |
390 |
7,343,636 |
2,614,836 |
25,316 |
472,226,086 |
143,912,883 |
|
20,000 |
25,000 |
3,030 |
67,967,711 |
25,478,568 |
449 |
10,005,990 |
3,868,365 |
25,314 |
559,791,154 |
187,988,546 |
|
25,000 |
30,000 |
1,661 |
45,736,332 |
18,919,664 |
276 |
7,554,380 |
3,153,381 |
10,605 |
287,827,578 |
109,196,935 |
|
30,000 |
35,000 |
941 |
30,646,808 |
13,572,502 |
174 |
5,649,833 |
2,420,279 |
4,209 |
135,206,546 |
55,769,310 |
|
35,000 |
40,000 |
621 |
23,353,642 |
10,806,937 |
138 |
5,180,353 |
2,347,576 |
1,686 |
62,639,642 |
27,602,985 |
|
40,000 |
50,000 |
683 |
30,462,135 |
14,694,086 |
123 |
5,451,025 |
2,540,961 |
1,250 |
55,103,317 |
25,729,098 |
|
Over |
50,000 |
1,061 |
86,827,334 |
46,528,271 |
248 |
22,246,695 |
11,632,865 |
952 |
73,652,044 |
38,650,891 |
|
Total |
117,297 |
978,077,602 |
273,675,777 |
17,952 |
158,167,094 |
47,351,084 |
870,888 |
7,372,634,177 |
1,783,651,804 |
Notes on Tables
(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 from 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 such items as capital allowances, interest paid in full, losses brought forward, allowable expenses and superannuation contributions.