Michael McGrath (Cork South Central, Fianna Fail)
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I propose to take Questions Nos. 164, 165 and 166 together.

In relation to the question regarding the number of individuals who paid any amount of income tax, PRSI, USC, income levy or health levy in each year from 2007 to date, I am advised by Revenue that such data on individuals is not available as tax liabilities are assessed on a taxpayer unit basis. A taxpayer unit can consist of two individuals in cases where a couple who are married or in a civil partnership elect to be jointly assessed. I am further advised by Revenue that the available data for analysis allows for the provision of this information in relation to income tax and USC only. On this basis, the table below provides the number of taxpayer units who had a liability to either income tax or USC (or both) in that year, for each of the years in the period 2012 to 2021 (the latest year for which such data is available). Data for the period 2007 to 2011 is not currently readily available.

*Data includes those with a liability to DIRT, which is accounted for under Income Tax.

In relation to the question regarding the total receipts of each of income tax, PRSI, USC, income levy and health levy in each year from 2007 to date, I am advised by Revenue that the breakdown of income tax, USC and income levy receipts for 2007 – 2022 is available on the Revenue website at: www.revenue.ie/en/corporate/information-about-revenue/statistics/receipts/receipts-taxhead.aspx. I am further advised that Revenue collects PRSI on behalf of the Department of Social Protection and, formerly, collected the health contribution on behalf of the Department of Health. Details on these receipts are available on the Revenue website in the archived Annual Reports at: www.revenue.ie/en/rev-100/annual-report/index.aspx?year=2000.

In relation to the question regarding the number of individuals who worked part-time or full-time in 2022 but who did not pay any income tax, USC or PRSI due to their level of income falling below the relevant thresholds or their tax liability being offset by their tax credits, I am advised by Revenue that, similar to the first question regarding the number of individuals who paid any amount of income tax, PRSI, USC, income levy or health levy in each year from 2007 to date, data on individuals is not available as tax liabilities are assessed on a taxpayer unit basis and the available data allows for analysis of those taxpayer units in relation to their income tax and USC liability only. In 2021, the latest year for which data are currently available, there was 590,277 taxpayer units who had a source of Schedule E PAYE income, but who did not have a liability to either income tax or USC. The Deputy should note that a taxpayer’s liability is calculated on the total income of the unit and that the liability refers to the liability due on the totality of their position with regards to the credits, reliefs and deductions available to and availed of by each taxpayer unit.