Written Answers. - Tax Collection.

Richard Bruton

Ceist:

162 Mr. R. Bruton asked the Minister for Finance the number of persons who indicate professions (details supplied) as their principle source of income; the aggregate income returned by them for tax purposes; and the amount of tax paid. [19137/03]

I am informed by the Revenue Commissioners that, with the exception of tax paid by farmers, the precise information requested by the Deputy in regard to professions is not readily available and could not be obtained without conducting a protracted examination of the Revenue Commissioners' records relating to all income earners, including those in both the PAYE and self-employed sectors. In the case of farmers, the total amount of income tax paid by them in 2002 was €126 million. In the case of the other professions for which information is sought, the relevant information which can be provided relates to income taxpayers whose principal source of income is derived from non-PAYE sources equating broadly with self employment. Excluding tax paid by farmers, the total amount of income tax actually paid by taxpayers in this category in the calendar year 2002 was €1,820 million. This figure includes yields from underlying tax liabilities on bogus non-resident accounts as well as payments of withholding tax on professional fees. It does not take account of receipts of deposit interest retention tax and dividend withholding tax for which a breakdown between employees taxed under PAYE and self-employed taxpayers cannot be ascertained.

Figures of income which are directly related to the tax payments mentioned are not available but the amount of gross income earned for the income tax year 2002 by an estimated 235,000 self-employed income earners, including farmers, is estimated at €9,695 million. These figures also include tax exempt individuals. The corresponding number of farmers is estimated at 110,000 but the amount of their gross income for 2002 is not separately identifiable.
Notes
1. Figures of income and numbers of income earners are provisional and are subject to revision.
2. A married couple which has elected or has been deemed to have elected for joint assessment is counted as one tax unit.

Richard Bruton

Ceist:

163 Mr. R. Bruton asked the Minister for Finance the number of persons returning income in excess of ?100,000; the aggregate value of income returned and tax paid; and the distribution across major occupational categories. [19138/03]

I am advised by the Revenue Commissioners that the number of income earners on tax records for the income tax year 2002 with gross incomes in excess of €100,000 is estimated to be approximately 53,500, earning a total gross income of €10,381 million. Some 16,800 are income earners whose principal source of income is derived from non-PAYE sources, equating broadly with self employment and whose gross income is estimated at €3,757 million.

I am informed by the Revenue Commissioners that the precise information requested by the Deputy in regard to tax paid and occupational categories either could not be obtained or could not be obtained without conducting an extended examination of the Revenue Commissioners' records relating to all income earners, including those in both the PAYE and self-employed sectors, which could only be carried out at a disproportionate cost. The relevant information which can be provided in relation to tax is of the estimated tax liability of income earners with gross incomes in excess of €100,000, for whom the total tax liability for the 2002 income tax year is estimated to be of the order of €2,987 million, with €836 million attributed to income earners whose principal source of income is derived from non-PAYE sources equating broadly with self employment.

Notes:

1. These numbers are provisional and are subject to revision.

2. A married couple which has elected or been deemed to have elected for joint assessment is counted as one tax unit.