It is assumed that what the Deputy requires is the number of all income earners in each category on the tax record.
I am advised by the Revenue Commissioners that the information requested by the Deputy is as follows:
Distribution of income earners by tax rate, 1998-99, 2003 and 2004
Tax Year
|
Exempt
|
Marginal relief
|
Standard rate
|
Higher rate
|
Total
|
1998/1999
|
397,900
|
73,700
|
631,300
|
482,000
|
1,584,900
|
2003 *
|
604,600
|
13,800
|
688,700
|
554,800
|
1,861,900
|
2004*
|
622,800
|
13,100
|
634,200
|
614,500
|
1,884,600
|
*Provisional and likely to be revised.
The figures for the years 2003 and 2004 have been recently revised to take account of more up-to-date information and estimates regarding income levels and numbers at work which have become available.
For the 2003 and 2004 tax years the personal tax credits — formerly personal allowances — and employee credit — formerly PAYE allowance — are deducted after tax is calculated rather than before the tax calculation as was previously the case under the allowance system. This should be taken into account in comparing numbers with the 1998-99 tax year. It should be noted that a married couple who has elected or has been deemed to have elected for joint assessment is counted as one tax unit.