I propose to take Questions Nos. 75 to 82, inclusive, together.
I am advised by the Revenue Commissioners that the information requested, estimated by reference to the income tax years 2011 and 2012, is set out in the following tables.
Income Tax Post-Budget 2011 (Base year 2009)
Range of Gross Income
|
Number of Taxpayers
|
% of Total Number of Taxpayers
|
Income Tax
|
% of Total Income Tax Yield
|
Over €35,000
|
833,759
|
38.70
|
€11,118,972,800
|
93.69
|
Over €40,000
|
696,108
|
32.31
|
€10,670,655,000
|
89.91
|
Over €50,000
|
491,258
|
22.80
|
€9,612,633,600
|
81.00
|
Over €70,000
|
259,458
|
12.04
|
€7,533,907,000
|
63.48
|
Over €100,000
|
111,053
|
5.15
|
€5,204,710,600
|
43.86
|
Over €250,000
|
13,565
|
0.63
|
€1,954,914,500
|
16.47
|
Over €500,000
|
3,262
|
0.15
|
€1,015,132,600
|
8.55
|
Over €1,000,000
|
636
|
0.03
|
€526,030,300
|
4.43
|
Income Tax Post-Budget 2012 (Base year 2009)
Range of Gross Income
|
Number of Taxpayers
|
% of Total Number of Taxpayers
|
Income Tax
|
% of Total Income Tax Yield
|
Over €35,000
|
844,489
|
39.00
|
€11,346,464,900
|
93.76
|
Over €40,000
|
706,159
|
32.62
|
€10,893,221,300
|
90.02
|
Over €50,000
|
499,285
|
23.06
|
€9,820,466,500
|
81.15
|
Over €70,000
|
264,621
|
12.22
|
€7,707,555,600
|
63.69
|
Over €100,000
|
113,489
|
5.24
|
€5,328,329,800
|
44.03
|
Over €250,000
|
13,895
|
0.64
|
€2,002,528,400
|
16.55
|
Over €500,000
|
3,336
|
0.15
|
€1,038,731,400
|
8.58
|
Over €1,000,000
|
657
|
0.03
|
€538,311,300
|
4.45
|
It should be noted that the income ranges shown in the above table relate to Gross Income as defined in Revenue Statistical Report 2010.
The figures are estimates from the Revenue tax-forecasting model using actual data for the year 2009 adjusted as necessary for income and employment trends for the years 2011 and 2012 respectively. They are 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.