Joe Higgins
Ceist:227. Deputy Joe Higgins asked the Minister for Finance the number of tax cases in the following bands (details supplied) that are composed of individual earners as opposed to couples. [49623/12]
Amharc ar fhreagraTuesday, 13 November 2012
Ceisteanna (227)
Freagraí scríofa
Generally speaking the statistics on incomes published by my Department in relation to income tax are based on tax cases. This is clearly stated in publications and in replies to Parliamentary Questions. The vast majority of married income earners choose to be assessed jointly as one tax unit for income tax purposes. While it may be possible, with the assistance of significant development to the existing computer-based databases and costing model, to produce income statistics for income tax based on individual earners, this is problematic for various reasons, in particular given the facility for married couples to transfer credits and, in part, the standard rate band.
It is therefore not possible to provide the Deputy with the information he has sought. The Deputy may, however, wish to refer to the reply to Parliamentary Question No 42354 answered on 3rd October 2012 which sets out the information currently available on the income distribution and tax liabilities of income earners estimated by reference to the income tax year 2012. Again the number of earners shown in the table in the reply counts a married couple who has elected or has been deemed to have elected for joint assessment as one tax unit. In the interests of consistency, I am reluctant to alter the way income tax statistics are currently presented. Furthermore, I am not convinced that presenting income tax statistics in a manner different to the way income tax is actually assessed and collected provides significant additional value.