Michael McGrath (Cork South Central, Fianna Fail) | Oireachtas source

The analysis the Minister provided earlier, we have seen it previously, regarding the percentage of income earners in different bands and categories of income and paying different rates of tax is based on the total number of taxpayer units of approximately 2.6 million. A taxpayer unit is either an individual or a couple jointly assessed. It includes anyone with taxable income, including people who do not have employment income such as pensioners. Is the Revenue working on any project whereby one could provide corresponding information in respect of people with employment income? It would make the analysis much more meaningful in my view if the Minister could provide us with all of those data in respect of employment income only, in addition to what is already there. The taxpayer unit model is not the best model for some of the analysis we should be trying to do in respect of employment-based income.