Michael McGrath (Cork South Central, Fianna Fail)
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My Department regularly monitors all fiscal developments and publishes updates on taxation receipts on a monthly basis in the Fiscal Monitor and biannually in the Stability Programme Update and Budget documentation.

Receipts are also analysed from a structural perspective in the Annual Taxation Report. The most recent Annual Taxation Report set out total taxation receipts as a share of national income. The report is available at: www.gov.ie/en/publication/69bd1-annual-taxation-report-2023/.

In 2022, Exchequer taxation revenue amounted to €83.1 billion. As a share of national income, as measured by GNI*, this amounted to approximately 30 per cent.

Michael McGrath (Cork South Central, Fianna Fail)
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I am advised by Revenue that, further to Parliamentary Question No. 166, the equivalent figures for the available years 2012 to 2020 are set out in the table below, which outlines the number of taxpayer units who had a source of Schedule E PAYE income, but who did not have a liability to either Income tax or USC. Data for the years 2007 to 2011 is not currently readily available.

I am also advised by Revenue that such data is not available in respect of individuals 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.

The Deputy should note that the liability of a taxpayer unit is calculated by reference to the total income of the unit across all sources having regard to any applicable credits or reliefs.