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Dáil Éireann díospóireacht -
Tuesday, 12 Nov 1991

Vol. 412 No. 5

Written Answers. - Income Tax Payments.

Emmet Stagg

Ceist:

35 Mr. Stagg asked the Minister for Finance the total amount of income tax paid for each year between 1981 and 1991 by Schedule D, employees and farmers; and if he will make a statement on the matter.

As the reply contains statistical data, I propose to circulate it in the Official Report.

Net receipt of income tax in the years 1981 to 1990.

(1)

(2)

(3)

PAYE

Farmers

Other Sch. D *

£m

£m

£m

1981

1,093.4

20.0

96.2

1982

1,269.4

24.0

117.4

1983

1,423.4

32.0

145.3

1984

1,682.2

35.0

161.5

1985

1,830.1

37.0

165.6

1986

1,987.7

35.0

174.7

1987

2,137.7

34.5

238.4

1988— including amnesty

2,278.9

82.0

452.2

— excluding amnesty

2,203.9

44.0

300.2

1989

2,335.7

50.0

246.3

1990

2,459.2

45.0

243.0

* Includes withholding tax on professional fees from 1987 onwards.
In considering the table, it should be borne in mind that the PAYE sector accounts for the vast majority of taxpayers. Also, the increase in yield shown for Schedule D taxpayers other than farmers in 1987 and 1988, excluding the amnesty, reflects the fact that the withholding tax on professional fees was introduced in 1987 and extended in 1988, and that the 1989 yield from such taxpayers was the first to reflect a full year's credit for withholding tax paid in the previous year. Attention is also drawn to the following notes to the table:
(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. They also include the tax paid under PAYE on the income from employment of farmers and other self-employed individuals.
(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 is collected with tax from the self-employed and is not separately identified. It also includes withholding tax on professional fees.
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