Vol. 417 No. 1
122 Proinsias De Rossa asked the Minister for Finance if he will outline in respect of the following tax years, (1) 1980-81, (2) 1985-86 and (3) 1990-91, the proportion of taxpayers paying tax at (a) the lowest rate, (b) rates above the standard rate and (c) the top rate, and if he will give the estimated figures for 1992.
The following is the information requested:
1980-81: (a) 17.9%, (b) 11.4%, (c) 1.4%
1985-86: (a) 59.3%, (b) 40.7%, (c) 17.3%
1990-91: (a) 62.3%, (b) 37.7%, (c) 18.9%
1992-93: (a) 62.5%, (b) and (c) 37.5%
The figures for (a), the lowest rate, include those for marginal relief. The figures for 1990-91, and 1992-93 are provisional and may be revised. In 1980-81, the lowest rate and the standard were different. In that year 70.7 per cent of taxpayers were paying at the standard rate.
