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.
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.