I am advised by the Revenue Commissioners that the information requested by the Deputy is as follows in respect of the income tax years 2010.
Project Distribution of Income Earners for 2010
Tax year
|
Exempt (Standard rate liability fully covered by credits or Age Exemption Limits)
|
Paying tax at the standard rate (including those whose liability at the higher rate is fully offset by credits)
|
Higher rate Liability not fully off set by credits
|
All cases
|
|
Number
|
%
|
Number
|
%
|
Number
|
%
|
|
Pre-Budget 2010
|
1,050,964
|
47.64
|
889,169
|
40.3
|
266,069
|
12.06
|
2,206,202
|
The figures are estimates from the Revenue tax-forecasting model using actual data for the year 2007, adjusted as necessary to take account of the most recent data available for income and employment trends for the year in question. It is therefore provisional and likely to be revised. 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.
Projected Contribution to Yield for 2010
Range of Gross Income
|
Numbers
|
% of Total Numbers
|
Amount of Projected Tax
|
% of Projected Total Tax
|
€
|
|
%
|
€
|
%
|
8000 or less
|
369,065
|
16.78
|
0
|
0.00
|
8,001 – 17,542
|
417,979
|
19.00
|
9,413,956
|
0.10
|
17,543 – 18,300
|
36,628
|
1.67
|
1,730,558
|
0.02
|
18,301 – 22,440
|
193,851
|
8.81
|
44,362,655
|
0.49
|
22,441 – 34,000
|
431,521
|
19.62
|
476,964,097
|
5.28
|
34000 – 40000
|
20,556
|
0.93
|
39,126,646
|
0.43
|
40,001 – 50,000
|
321,874
|
14.63
|
1,046,223,814
|
11.58
|
50,001 – 60,000
|
117,952
|
5.36
|
751,467,428
|
8.32
|
60,001 – 62,000
|
18,620
|
0.85
|
146,885,562
|
1.63
|
62,001 – 75,000
|
93,458
|
4.25
|
892,852,395
|
9.88
|
75,001 – 100,100
|
88,605
|
4.03
|
1,295,508,502
|
14.34
|
100,101 – 150,000
|
54,700
|
2.49
|
1,391,811,565
|
15.40
|
150,001 – 200,000
|
15,225
|
0.69
|
633,160,533
|
7.01
|
200,001 – 250,000
|
6,679
|
0.30
|
373,168,025
|
4.13
|
250,001 – 350,000
|
6,009
|
0.27
|
454,499,137
|
5.03
|
350,001 – 500,000
|
3,274
|
0.15
|
363,972,435
|
4.03
|
500,001 – 1,000,000
|
2,486
|
0.11
|
469,548,538
|
5.20
|
over 1,000,000
|
918
|
0.04
|
644,939,468
|
7.14
|
Overall Total
|
2,199,399
|
100.00
|
9,035,635,314
|
100.00
|
It should be noted that a typographical error occurred on page 32 of the Pre-Budget Outlook and should have read that estimates in relation to contribution to yield were for 2010 rather than 2009. This has been amended on the Department's website.
These figures are estimates from the Revenue tax-forecasting model using actual data for the year 2007, adjusted as necessary to take account of data available at mid-year 2009 for income and employment trends for the year in question. This is therefore provisional and will be revised. 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.