Written Answers. - Tax Receipts from Farmers.

Joe Costello


125 Mr. Costello asked the Minister for Finance the amount of income tax paid by farmers in each of the four provinces in each of the years from 1991 to 1996. [16150/96]

I am informed by the Revenue Commissioners that statistics are not available which would enable the information requested to be provided on a regional basis. The only relevant information available is on income tax receipts on farming profits for the whole country.

The amounts of income tax paid on farming profits from 1991 to 1995 are estimated as follows: £36.0 million in 1991; £48.0 million in 1992; £55.0 million in 1993; £66.5 million in 1994; and £70.0 million in 1995. The post-budget estimate for 1996 is £74.0 million.

These figures reflect the tax take in respect of farming profits. They do not include PAYE tax paid on employment income earned by farmers or their spouses. Such tax is included in the overall collection of PAYE and is not distinguishable until after the income tax returns submitted by farmers have been analysed. An analysis of the returns for the income tax year 1992-93, the latest available, indicates that some £56 million in tax was paid by farmers, including trader-farmers, or their spouses, under the PAYE system for that year.

The figures for income tax yields do not include any yields in 1993 and 1994 under the 1993 tax amnesty. Also excluded from the calculations are tax receipts from deposit interest retention tax because it is not possible to apportion that tax between particular classes of taxpayers.