Dáil Éireann díospóireacht -
Tuesday, 3 Nov 1992

Vol. 424 No. 8

Written Answers. - Married Workers' Tax Allowance.

Jim Mitchell

Ceist:

92 Mr. J. Mitchell asked the Minister for Finance the tax allowances in respect of a married worker on the average industrial wage and paying PRSI/PAYE where the spouse is not working and assuming only basic allowances; the amount of income tax and social insurance contributions he would have paid per week; the percentage of his gross pay represented by income tax and social insurance contributions in the tax years from 1986-87 to 1991-92; and if he will give an estimated figure for the tax year 1992-93.

Minister for Finance (Mr. B. Ahern)

The information requested by the Deputy is set out in the following table.

Tax Year	Average Industrial Wage Annual/weekly	Tax free Allowances Annual/weekly	Tax	PRSI
paid per week	As % of gross pay	paid per week	As % of gross pay* *
	£	£	£	%	£	%
1986/87	10,142/194.52	4,986/95.62	34.59	17.79	14.58	7.50
1987/88	10,456/200.54	4,986/95.62	36.70	18.31	15.54	7.75
1988/89	10,981/210.61	5,186/99.46	38.89	18.47	16.32	7.75
1989/90	11,376/218.19	5,186/99.46	37.97	17.41	16.90	7.75
1990/91	11,866/227.58	5,186/99.46	38.43	16.89	17.63	7.75
1991/92	12,394/237.70*	5,286/101.38	39.52	16.60	18.42	7.75
1992/93	12,394/237.70*	5,286/101.38	36.80	15.50	18.42	7.75

* Figures are provisional.

* * Includes Health and Unemployment levies.

Figures for the average industrial wage are not available for 1992/93, the latest figure available is March 1992.