The relevant information available on income tax receipts is in respect of the calendar years 1995 and 1996. The percentage of the combined income tax receipt in 1995 from the PAYE, farming and other self-employed sectors as contributed by each sector was 86.6 per cent from PAYE, 1.7 per cent from farmers and 11.7 per cent from other self-employed. These figures do not take account of receipts of deposit interest retention tax for which a breakdown between particular classes of taxpayers cannot be ascertained. The figure for PAYE covers more than tax on wages and salaries. For example, tax paid by directors of close companies is included, as is the tax on other income of employees such as rent and other investment income. After adjusting for these factors, tax on wages and salaries normally represents about 68 per cent of the take from income tax, excluding deposit interest retention tax. The figure for PAYE also includes the tax paid on the income from employment of farmers and other self-employed individuals.