Paul McGrath
Ceist:207 Mr. P. McGrath asked the Minister for Finance the ten most popular occupations or professions in respect of PAYE workers earning more than ?200,000 per annum. [31040/03]
Written Answers. - Tax Code.
Paul McGrath
Ceist:208 Mr. P. McGrath asked the Minister for Finance the ten most popular occupations or professions in respect of self-employed persons earning more than ?200,000 per annum. [31041/03]
I propose to take Questions Nos. 207 and 208 together.
I am informed by the Revenue Commissioners that the latest relevant sector-based information available on employees taxed under the PAYE system and self-employed persons taxed under the self-assessment system is derived from income tax returns filed for the income tax year 2000-2001. It is not possible to provide the information sought for a more recent year if the data are to be reasonably accurate. The sector identifier used on the tax records is based on the three digit NACE code which is an internationally recognised economic activity code system. On this basis, the information requested is as follows:
Employees
|
Sector (economic activity code) |
Number of income earners with gross income exceeding €200,000 |
|
Cases where no sector identified (991) |
870 |
|
Business services, such as market research and management consultancy, public relations, computer services, employment agencies, debt collecting agencies, press agencies and information offices, own account journalists and typing bureau (839) |
422 |
|
Letting of real estate by the owner (850) |
320 |
|
Certain credit institutions (813) |
162 |
|
Medical practices (953) |
151 |
|
Construction of flats, office blocks, hospitals and other buildings, both residential and non-residential (501) |
140 |
|
Technical services, such as engineers, architects and surveyors (837) |
139 |
|
Activities auxiliary to banking and finances (831) |
133 |
|
Manufacture of office and data processing machinery (330) |
107 |
|
Dealing in real estate (other than letting of real estate by the owner) (833) |
99 |
Self-employed
|
Sector (economic activity code) |
Number of income earners with gross income exceeding €200,000 |
|
Legal services (835) |
963 |
|
Medical practices (953) |
594 |
|
Cases where no sector identified (991) |
471 |
|
Accountants, tax experts, auditors (836) |
283 |
|
Letting of real estate by the owner (850) |
199 |
|
Technical services, such as engineers, architects and surveyors (837) |
153 |
|
Agricultural (14) |
121 |
|
Dental practices and dental clinics (954) |
105 |
|
Business services, such as market research and management consultancy, public relations, computer services, employment agencies, debt collecting agencies, press agencies and information offices, own account journalists and typing bureaux (839) |
100 |
|
Dealing in real estate (other than letting of real estate by the owner) (833) |
82 |
Employees and self-employed are classified for this purpose according to their main source of income. The NACE codes are not essential for the assessment and collection of taxes and duties and the correct allocation and maintenance of these codes is subject to the limit of available resources. The economic sector breakdown on Revenue records is based on details which were recorded using information supplied by income earners or their employers at some point in the past. Some of that information may have been incorrect or misinterpreted in the first instance, or may not have been subsequently updated as necessary. For these reasons, some of the economic sector codes on tax records are likely to be out of date or inaccurate and the reliability of the figures for the sectors currently provided will be limited to that extent.
A married couple who has elected or who has been deemed to have elected for joint assessment is counted as one tax unit and their incomes are aggregated in the statistics.