John Perry (Sligo-Leitrim, Fine Gael)
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Question 523: To ask the Minister for Finance the reason a person (details supplied) in County Sligo has to pay tax on their spouse's unemployment supplement; and if he will make a statement on the matter. [25802/05]

Brian Cowen (Laois-Offaly, Fianna Fail)
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In common with the majority of payments made by the Department of Social and Family Affairs, unemployability supplement, which is an addition to disablement pension, is chargeable to income tax under the Taxes Consolidation Act 1997. I am advised by the Revenue Commissioners that the person in question is the assessable spouse for her own and her husband's tax liabilities and, hence, is the person liable for the tax on her husband's unemployability supplement.

Joan Burton (Dublin West, Labour)
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Question 524: To ask the Minister for Finance the rate of income tax paid by persons earning in excess of €100,000 per annum and upwards in bands of €20,000 per annum from 2000 for each year to date, distinguishing between single persons and couples, between PAYE taxpayers and those who are self employed and including taxpayers paying 0% and taxpayers paying tax at 20% and below. [25862/05]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I am informed by the Revenue Commissioners that the most recent basic data on incomes available from which information of the type requested by the Deputy could be derived are in respect of the income tax year 2002. The information requested is set out in the following tables for the income tax years 2000-01, 2001 short year and 2002.

However, because of the Revenue Commissioners' obligation to observe confidentiality in relation to the taxation affairs of individual taxpayers and small groups of taxpayers, the breakdown by income bands requested by the Deputy is not provided in relation to incomes exceeding €1 million due to the small numbers of income earners with incomes in excess of that level.

The 2001 short income tax year was a short transitional tax year running from 6 April to 31 December 2001 which preceded the first full calendar tax year 1 January 2002 to 31 December 2002. It should be noted that as PAYE taxpayers were charged to tax on their earnings in the period from 6 April to 31 December 2001 and self-employed taxpayers were assessed to tax for the short year on 74% of the profits earned in a 12 month accounting period, the income figures will not be directly comparable with those of earlier or later years. A married couple who have elected or been deemed to have elected for joint assessment is counted as one tax unit. Married couples and individuals with income chargeable to tax under both schedule E and schedule D have been classified in the following tables by reference to the schedule under which the larger amount of income is taxable.

The designation of a tax rate to an income earner in the tables is based on identifying the top tax rate applying to the taxable income of each earner. To arrive at the figure for taxable income, the gross income is reduced by various relevant deductions and allowances such as capital allowances, losses, allowable expenses and retirement annuities. In some cases, these will reduce the taxable income to nil.

Caution is required in comparing between years because data for 2002 take account of DIRT paid by taxpayers, whereas the figures for 2000-2001 and the short tax year 2001 do not do so. I am arranging for further data to be compiled in this regard and I will have it sent to the Deputy as soon as may be. The information on incomes is based on income returns on Revenue records at the time the data were compiled for analytical purposes, representing about 95 per cent of all returns expected.

Joan Burton (Dublin West, Labour)
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Question 525: To ask the Minister for Finance the changes which have been made in classifying tax paid by high income earners (details supplied) at 0%, 20%, and 42%; the date from which the proposed changes will apply; and the items which will be included in the classification of income tax paid. [25863/05]

Brian Cowen (Laois-Offaly, Fianna Fail)
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The Deputy may be referring to the Revenue Commissioners' study, Effective tax rates of the top 400 earners: Report for the tax year 2001, which was published by my Department in March of this year. The Revenue Commissioners in paragraph 4 of that report set out a new methodology to be applied in future in such studies in terms of quantifying and classifying tax paid. The changes are: deposit interest retention tax, DIRT, deducted at source from any deposit interest earned will be included in the figure for income tax payable in all cases in computing the effective tax rate; and individuals paying some tax, although amounting to an effective rate of less than 1%, will be excluded from the 0% range and included in the less than 5% range. This new methodology will be applied in the next report of the Revenue Commissioners on the effective tax rates of persons with high incomes.

Joan Burton (Dublin West, Labour)
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Question 526: To ask the Minister for Finance if he has had undertaken a consultancy study or other review of persons who are non-resident here for tax purposes; if such a review was requested by the Taoiseach; his estimate of the number of persons non-resident for tax purposes for each of the past three tax years; and if the Revenue Commissioners have undertaken any additional steps to clarify the number of visits made to the country by such non-residents. [25869/05]

Brian Cowen (Laois-Offaly, Fianna Fail)
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The rules on residency are not a specific tax relief scheme as such and are therefore not included in the review of tax relief schemes that I announced in the 2005 Budget. However, as already outlined to the House on 1 June last, I have asked the chairman of the Revenue Commissioners to monitor the application of the current non-resident rules, through examination of cases handled in the Revenue large cases division, and to provide me with a report once this examination is complete.

I am informed by the Revenue Commissioners that it is not possible at present to identify the number of Irish domiciled persons claiming to be non-resident for tax purposes. Income tax returns for 2002 onwards request data from self-assessed taxpayers in relation to their residence and domicile status. This is, however, not captured electronically which means it is not practicable to derive overall statistics in relation to claims to non-residence status.

I am further informed by the Revenue Commissioners that the procedures adopted in relation to validating a claim to non-residence status depend on the circumstances in each case. The administration of these validation procedures is a matter for the Revenue Commissioners and I am informed by them that these procedures are kept under review. I am, however, informed that the methods used to verify claims to non-residence include a range of tests and an intelligence dimension which for obvious reasons they do not publicise. In addition, Revenue has statutory powers to make all relevant inquiries in relation to any aspect of tax returns including claims to non-residence status.

I am also informed by the Revenue Commissioners that a number of audits are at present under way in their large cases division into claims to non-residence as part of the risk-based programmes operated by Revenue.

Joan Burton (Dublin West, Labour)
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Question 527: To ask the Minister for Finance when he expects to receive the consultant's report in respect of tax breaks as per the study outlined by him as part of the announcements in budget 2005; when the report will be made available to him and if he will publish it. [25870/05]

Brian Cowen (Laois-Offaly, Fianna Fail)
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Final reports from the consultants have not yet been received. However, the reviews are scheduled to be completed in time to inform the development of the 2006 budget and Finance Bill. I am not yet in a position to indicate any likely publication date for these studies.

Joan Burton (Dublin West, Labour)
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Question 528: To ask the Minister for Finance if, as a consequence of the many submissions made to his Department in respect of the review being undertaken by consultants of tax breaks, his officials have examined any of these submissions; and if he has received any reports in relation to them. [25871/05]

Brian Cowen (Laois-Offaly, Fianna Fail)
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All of the submissions made to my Department under the public consultation process relating to this review have been examined. The discussions held in the Joint Committee on Finance and the Public Service and in the Joint Committee on Arts, Sport, Tourism, Community, Rural and Gaeltacht Affairs have also been noted. I am aware of these submissions and will bear them in mind in the context of my consideration of the schemes in question and the decisions to be taken for budget 2006.