I am advised by the Revenue Commissioners that the information requested, estimated by reference to projected incomes for 2013, is as follows insofar as it is available:
1. Income earners over €100,000
|
-
|
Total
|
|
Numbers earning over €100,000:
|
108,700
|
|
% of overall numbers of earners:
|
5%
|
|
% of overall gross income earned:
|
24%
|
|
% of overall tax liability:
|
44%
|
2. Tax exempt income earners
|
-
|
Total
|
|
Numbers earning:
|
841,000
|
|
% of overall numbers:
|
39%
|
* Percentages are rounded to the nearest percentage point.
In requesting the numbers of persons in real terms, I assume the Deputy has in mind the presentation of the numbers in terms of full-time equivalents to adjust for those income earners who are earning for less than a full year. As the basic tax data does not distinguish between full-time earners and part-time earners it is not possible to supply the numbers in terms of full-time equivalents.
It should be noted that the figures for tax and effective tax rate only relate to income tax and do not take account of additional liability to PRSI and Universal Social Charge. The figures are estimates from the Revenue tax-forecasting model using actual data for the year 2010 adjusted as necessary for income and employment trends in the interim. These are, therefore, provisional and likely to be revised. It should be noted that Gross Income is as defined in the Revenue Statistical Report 2010. A married couple who has elected or has been deemed to have elected for joint assessment is counted as one tax unit.
