Joan Burton (Dublin West, Labour)
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Question 199: To ask the Minister for Finance the capital value of assets held in trusts liable to the 6% entry and 1% annual tax on such trusts; and the declared value of such assets, and classes thereof, on an annual basis from 1997 to date. [4181/05]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I am informed by the Revenue Commissioners that the information requested by the Deputy in regard to trusts is not readily available and either could not be obtained, or could not be obtained without conducting a protracted investigation of the Revenue Commissioners records.

However, some information is available solely in regard to the larger trusts now dealt with in the Revenue Commissioners large cases division, namely the capital value of the assets, the taxable value of the assets and an analysis of the capital value as between investments and other assets, and details are set out in the following table.

Brian Cowen (Laois-Offaly, Fianna Fail)
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It is assumed that what the Deputy requires is the proportion of PAYE and self-employed income earners in the ranges of income specified as determined by reference to the income tax record.

I am advised by the Revenue Commissioners that the information requested, estimated by reference to the income tax years 2004 and 2005, is set out in the following tables. They indicate the proportions of all PAYE and self-employed income earners on tax records, including tax-exempt individuals, by ranges of income.

The Deputy should note that these numbers are provisional and are subject to revision. A married couple who has elected or has been deemed to have elected for joint assessment is counted as one tax unit. Some figures in the columns in the table for income tax year 2004 differ from those given previously. This is due to revised information becoming available in the meantime.