Written answers

Tuesday, 5 October 2004

9:00 pm

Photo of Richard BrutonRichard Bruton (Dublin North Central, Fine Gael)
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Question 278: To ask the Minister for Finance the number of persons in 1998, 2003 and estimated for 2004, who were assessed for income tax; the number who had no liability; the number on marginal relief; the number paying tax at the standard rate and the numbers paying tax at the top rate. [23583/04]

Photo of Brian CowenBrian Cowen (Laois-Offaly, Fianna Fail)
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It is assumed that what the Deputy requires is the number of all income earners in each category on the tax record.

I am advised by the Revenue Commissioners that the information requested by the Deputy is as follows:

Distribution of income earners by tax rate, 1998-99, 2003 and 2004
Tax Year Exempt Marginal relief Standard rate Higher rate Total
1998/1999 397,900 73,700 631,300 482,000 1,584,900
2003 * 604,600 13,800 688,700 554,800 1,861,900
2004* 622,800 13,100 634,200 614,500 1,884,600
*Provisional and likely to be revised.

The figures for the years 2003 and 2004 have been recently revised to take account of more up-to-date information and estimates regarding income levels and numbers at work which have become available.

For the 2003 and 2004 tax years the personal tax credits — formerly personal allowances — and employee credit — formerly PAYE allowance — are deducted after tax is calculated rather than before the tax calculation as was previously the case under the allowance system. This should be taken into account in comparing numbers with the 1998-99 tax year. It should be noted that a married couple who has elected or has been deemed to have elected for joint assessment is counted as one tax unit.

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