Paul McGrath (Westmeath, Fine Gael)
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Question 154: To ask the Minister for Finance the amount of income tax paid by a double income family with a gross pay of €58,800 and a single income family with a gross pay of €58,800 assuming two equal incomes of €29,400, and salaries of €37,000 and €21,000 respectively; if he will compare this to the amount of income tax paid by a single income family with gross pay of €58,800 assuming homecaring spouse is claimable and homecaring spouse is not applicable. [31245/05]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I assume that, in relation to the double income family with a gross pay of €58,800, the salaries which the Deputy has in mind in relation to his second example are €38,400 and €20,400. The tax rates and bands for a married couple for 2005 are: married couple, one spouse with income, first €38,400 at 20%, balance at 42%; married couple, both spouses with income, first €38,400 with increase of €20,400 maximum at 20%, balance at 42%.

In the case of married couples with two incomes the standard rate band available to one spouse will not be greater than that available to a one income married couple namely, €38,400. The second spouse may avail of the balance of the €58,800 band.

A home carer tax credit of €770 can be claimed by married persons who are jointly assessed to tax and where one spouse works at home to care for a dependent person, which includes a dependent child, provided certain conditions are satisfied. A married couple cannot claim both the home carer tax credit and the increased standard rate band. They can, however, claim whichever of the two is the most beneficial. The home carer tax credit is not due where the home caring spouse's income equals or exceeds €6,620.

The eight examples show the income tax payable by single and double income families as requested by the Deputy on gross incomes of €58,000 and €58,800 for the current tax year. The examples refer to earners in the PAYE and self-employed sectors and are based on the assumption in each case that the married couple is jointly assessed for tax purposes.

Paul McGrath (Westmeath, Fine Gael)
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Question 155: To ask the Minister for Finance the number of taxpayers in the PAYE sector and self-employed who availed, per annum of the homecaring spouse tax allowance since this tax relief was first introduced. [31246/05]

Richard Bruton (Dublin North Central, Fine Gael)
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Question 168: To ask the Minister for Finance the number of persons who are receiving the home carer tax credit. [31298/05]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I propose to take Questions Nos. 155 and 168 together.

I am informed by the Revenue Commissioners that the numbers of PAYE taxpayers availing of the home carer's tax credit, formerly an allowance, but converted to a tax credit in 2001, is in the following table.

The latest available information in respect of self-employed taxpayers availing of the home carer's tax credit is for the income tax year 2002. The corresponding information for later years will not be available until the appropriate data from self-assessment tax returns for tax years 2003, 2004 and 2005 are received. However, the projected number of potential self-employed claimants is tentatively estimated for these later years in the following table.

Brian Cowen (Laois-Offaly, Fianna Fail)
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The basic tax credits available to a PAYE worker are the basic personal tax credit and the employee, PAYE tax credit. The basic personal tax credit has a value of €1,580 single and €3,160 married in the current tax year while the employee tax credit has a value of €1,270. PAYE workers and taxpayers generally may be entitled to other tax credits and allowances in addition to the basic credits. Information on these in provided in a range of Revenue information leaflets and guides, details of which are set out in table 1.

In February 2005, Revenue launched a new self-service option for PAYE taxpayers. This service allows PAYE employees to claim, using the Internet, text messaging or the lo-call 1890 phone number, in respect of age credits for those aged 65 or over, service charges and trade union subscriptions. It also allows them to request a form 12, return of income, med 1, medical expenses claim, P50, unemployment claim, and rent 1 rent relief. These facilities were widely advertised in the media and were included in the information leaflet issued with the tax credit certificates for 2005.

I am informed by the Revenue Commissioners that they are not in a position to provide an estimate of the amount of unclaimed tax credits. Any claims made for the past three income tax years have been processed and appropriate repayments made to the taxpayers. In the absence of a claim from a taxpayer, Revenue has no way of knowing that an individual is entitled to an additional tax credit. There is, therefore, no basis on which an estimate of the amount involved could be compiled.

As regards procedures for claiming back tax credits, many of the more significant reliefs have been made virtually automatic over recent years either through the introduction of tax relief at source, TRS, or through the automatic carry forward, ACF, of the reliefs. For example, mortgage interest relief and medical insurance relief are provided at source through the taxpayer obtaining a reduction in repayments or premiums equivalent to the tax relief. Recurring reliefs, like those for trade union subscriptions and service charges, once claimed, are allowed on an ongoing basis and re-appear each year in the taxpayer's certificate of tax credits.

The other main reliefs relate to medical expenses, certain dental expenses, age credits for people aged over 65, third level tuition fees and rent relief. In the case of these reliefs, and the first claims for trade union subscriptions, it is generally up to each individual taxpayer concerned to claim his or her entitlements, as Revenue has no other way of ascertaining what these are.

Claims for claiming back credits may be lodged through any one of the following channels: by contacting any of the four regional lo-call telephone numbers, details in table 2, by accessing the Revenue website; by using the PAYE self-service mobile phone text messaging facility. It enables customers to request PAYE forms and leaflets, and to claim certain PAYE tax credits using their mobile phone. It is fully self-service and can be accessed from anywhere and at any time by contacting the nationwide network of revenue information offices as set out in table 3.

From early 2006 the Revenue Commissioners will provide a facility for PAYE customers to access their Revenue records over the Internet to request and complete a 2005 on-line review of their liability and to claim or amend their tax credit details.

All Revenue's PAYE forms and information leaflets can be downloaded and printed from the Revenue website —www.revenue.ie— or ordered on-line. Revenue will post out any number of forms required. There is also a 24 hour telephone number, 1890 30 67 06, for requesting forms or leaflets.

Richard Bruton (Dublin North Central, Fine Gael)
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Question 157: To ask the Minister for Finance the revenue raised from stamp duties, distinguishing revenue from housing sites, other sites, sales of second hand houses, sales of commercial and industrial buildings, from charges on credit cards, financial instruments, share dealing and so on; and the steps he will take to improve the quality of information on this tax. [31285/05]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I am informed by the Revenue Commissioners that the revenue raised from stamp duty in the last financial year, 2004, on property was €1,461 million, which can be divided into residential property of €752.1 million and non-residential property of €708.8 million. However, this data are not collected in such a manner that would allow a more detailed break-down of the annual yield to be provided as between second-hand and relevant new residential property.

Stamp duty is also chargeable on transfers of sites at the appropriate rates for non-residential property but I am further informed by the Revenue Commissioners that it is not possible to determine what proportion of the total stamp duty on non-residential property relates to site transfers. The figures for stamp duty yield in 2004 under all available headings are in the following table.

The Revenue Commissioners are committed to improving the quality of tax-based information and continue to pursue technical and other approaches to facilitate this.

Richard Bruton (Dublin North Central, Fine Gael)
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Question 158: To ask the Minister for Finance the cost of reducing tax proportion of persons paying at the top rate of tax to 20% in 2006. [31286/05]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I assume that what the Deputy has in mind is a change in the existing tax band structure in order to reduce the proportion of income earners paying at the top rate of tax to 20% of all income earners on tax records in 2006.

Based on this assumption, the change in question could be brought about by the following changes in the tax band structure: increase the value of the married one-earner band to €44,650; increase the value of the married two-earner band to €89,300, that is, €44,650 to each spouse and no transferability between spouses; increase the value of the single band to €44,650 and increase the value of the lone parents band to €44,650. I am informed by the Revenue Commissioners that the estimated full year cost to the Exchequer, based on projected 2006 incomes, of the changes to the band structure referred to above is about €1.6 billion. This figure is provisional and subject to revision.

Richard Bruton (Dublin North Central, Fine Gael)
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Question 159: To ask the Minister for Finance the cost of ensuring that the minimum wage indexed in line with forecast increases in average wages is exempt from income tax in 2006; and the extent to which persons at or below the minimum wage have paid tax in 2005. [31287/05]

Brian Cowen (Laois-Offaly, Fianna Fail)
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The current minimum wage is €7.65 per hour. This figure, indexed in line with an increase in average wages of, say, 4% would be €7.96 per hour which is equivalent to €16,143 on an annualised basis. By reference to the pre-budget 2006 income tax ready reckoner prepared by the Revenue Commissioners, it is estimated that the full year costs to the Exchequer of ensuring that no tax is paid by employees earning such an amount on a 39 hour week basis would be in the region of €500 million in a full year if done through an increase in the employee, PAYE, credit, or if the personal credit were used, about €725 million in a full year. If the personal and employee credits each bore half the required increase, the full year cost would be approximately €615 million. These figures are provisional, are likely to be revised and are rounded to the nearest €5 million.

The present entry point to income tax is €14,250 per annum for a single person aged less than 65. The latest estimate from the Revenue Commissioners indicates that, provisionally, there are roughly 33,000 employees earning at or below the current minimum wage annualised — €15,515 per annum — who are likely to be liable for a small amount of income tax in 2005. However, this group will of necessity include part-time workers earning more than the minimum hourly wage, and certain pensioners whose earnings are in the equivalent range. The 33,000 should therefore be seen as the upper band for any estimate of the number who may ultimately come into the tax net. A married couple which has elected or has been deemed to have elected for joint assessment is counted as one tax unit.

Richard Bruton (Dublin North Central, Fine Gael)
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Question 160: To ask the Minister for Finance the latest estimate of the number of taxpayers who will pay tax at the top rate of income tax in 2005 and the proportion this represents of those paying tax. [31288/05]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I am advised by the Revenue Commissioners that the number of taxpayers who will pay tax at the top rate of income tax in 2005 is estimated to be 666,400 or 32.9% of the number of all income earners on the income tax record, including those who are exempt.

The number of income earners is an estimate from the Revenue tax forecasting model using actual data for the year 2002 adjusted as necessary for actual and estimated growth in wages and employment to end-2005 and has been rounded to the nearest hundred. It should be noted that a married couple which has elected or has been deemed to have elected for joint assessment is counted as one tax unit. The figures are provisional and subject to revision.

Richard Bruton (Dublin North Central, Fine Gael)
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Question 161: To ask the Minister for Finance the estimate of the cost and the take-up of each of the items in table IT6 of the Statistical Report of the Revenue Commissioners for 2002; and the best forecast of the cost and the take-up for 2005. [31289/05]

Brian Cowen (Laois-Offaly, Fianna Fail)
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The information requested for 2002 is as set out in the following table provided by the Revenue Commissioners. Sufficient data are not yet available to enable an update of the estimated corresponding cost to be provided for 2005 in respect of all of these items.

Richard Bruton (Dublin North Central, Fine Gael)
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Question 162: To ask the Minister for Finance the number of persons obtaining relief and the value of tax relief on contributions to public service pensions which are not backed by a pension fund, for the most recent year for which data is available. [31290/05]

Richard Bruton (Dublin North Central, Fine Gael)
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Question 163: To ask the Minister for Finance the number of persons obtaining relief and the value of tax relief on employer contributions; the value of relief on employee contributions to public sector pensions which are backed by pension funds; and his estimate of the aggregate value of those funds. [31291/05]

Richard Bruton (Dublin North Central, Fine Gael)
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Question 164: To ask the Minister for Finance the number of employees in the private sector obtaining relief; the value of relief on employer contributions; the value of relief on employee contributions to private sector pension funds and his estimate of the aggregate value of those funds. [31293/05]

Richard Bruton (Dublin North Central, Fine Gael)
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Question 165: To ask the Minister for Finance the number of self-employed persons obtaining relief; and the value of tax relief on pension contributions. [31294/05]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I propose to take Questions Nos. 162 to 165, inclusive, together.

Due to the lack of data, it is not possible to give a comprehensive reply. The latest figures available are in respect of the income tax year 2002. The total cost of tax relief on pensions contributions is tentatively estimated by the Revenue Commissioners at approximately €2.7 billion. This total figure is broken down in terms of numbers, where available and in terms of costs is in the following table.

This cost covers tax relief on contributions by employers, employees and self-employed and the exemption from income and gains in the pension fund.

With regard to occupational pensions, that is, schemes set up by the employer, the figures in respect of employee and employer contributions are available only in aggregate form on a tentative basis. Information on such contributions is not captured in such a way as to make it possible to provide disaggregated figures distinguishing between the public service and the public sector, whether backed or not by pension funds, and the private sector.

Tax relief for pension contributions by employees is normally given by way of a deduction from total income in arriving at income for tax purposes namely, the income for tax purposes of employees is net of their pension contributions, the "net pay" arrangement.

The employer's contributions are an allowable deduction from profits and are not specifically recorded in Revenue statistics. However, provisions were included in Finance Act 2004 with a view to improving data quality and transparency without overburdening taxpayers and employers. The Act includes provisions that require employers to provide data on superannuation contributions in the P35 form to be filed by employers in February 2006.

Richard Bruton (Dublin North Central, Fine Gael)
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Question 166: To ask the Minister for Finance the contribution of multinational companies to the total corporation tax yield in each year 1997 to 2005 based on best estimates. [31296/05]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I am informed by the Revenue Commissioners that statistics on the amount of corporation tax paid by multinational corporations are not separately available. However, data can be derived from corporation tax returns on the percentage of corporation tax attributable to companies taxed wholly or partly at the reduced rate of 10%. Many of these companies could be classed as multinational corporations. This information, which is available for accounting periods ending between 1 April 1997 and 31 December 2003, the latest available, is set as follows.

These figures relate to the total tax liability of companies which qualify for the reduced rate of 10% on some or all of their profits.

Richard Bruton (Dublin North Central, Fine Gael)
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Question 167: To ask the Minister for Finance the number of persons who are taxed as married one earner households and as married two earner households. [31297/05]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I am advised by the Revenue Commissioners that the number of married income earners on the income tax record in 2005, including those who are exempt, is estimated as follows: married, one spouse earning, 334,500; married, both spouses earning, 325,800.

These numbers are estimates from the Revenue tax forecasting model using actual data for the year 2002 adjusted as necessary for actual and estimated growth in wages and employment to end-2005 and have been rounded to the nearest hundred.

It should be noted that a married couple which has elected or has been deemed to have elected for joint assessment is counted as one tax unit. The figures are provisional and subject to revision.

Paul McGrath (Westmeath, Fine Gael)
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Question 169: To ask the Minister for Finance the annual percentage PAYE of taxpayers who paid income tax at the higher rate in each of the past ten years; the number of taxpayers in this category; and the estimated figure for the current tax year. [31305/05]

Paul McGrath (Westmeath, Fine Gael)
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Question 170: To ask the Minister for Finance the annual percentage of PAYE workers who were tax exempt in each of the past ten years; and the number of taxpayers in this category. [31306/05]

Paul McGrath (Westmeath, Fine Gael)
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Question 171: To ask the Minister for Finance the annual percentage of PAYE taxpayers who paid income tax at the lower rate in each of the past ten years; and the number of taxpayers in this category. [31307/05]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I propose to take Questions Nos. 169 to 171, inclusive, together.

It is assumed that what the Deputy requires are the numbers in each category as a percentage of all PAYE income earners on the tax record. I am advised by the Revenue Commissioners that the information requested by the Deputy is set out in the following table.

The percentages in the table are expressed in terms of the numbers of all PAYE income earners on the income tax record. The figures for numbers of income earners have been rounded to the nearest hundred. The figures for the years 1995-96 to 2002 inclusive are based on incomes data derived from income tax returns held on Revenue records and have been grossed up to an overall expected level to adjust for incompleteness in the numbers of returns on record at the time the data was extracted for analytical purposes.

For the years prior to 2003, the exempt figures shown in the table are actual historical figures. For the years 2003 to date, they are estimates of the numbers likely to be tax exempt which are derived from the Revenue tax forecasting model using actual data for the year 2002 adjusted to reflect actual or estimated growth in employment and wages for the year in question.

From the 1999-2000 tax year onwards, the personal credits, formerly allowances, and employee credit, formerly PAYE allowance, are deducted after tax is calculated rather than before the tax calculation, as was previously the case. This should be taken into account in comparing numbers for 1999-2000 and later years with earlier years. A married couple which has elected or has been deemed to have elected for joint assessment is counted as one tax unit.

Paul McGrath (Westmeath, Fine Gael)
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Question 172: To ask the Minister for Finance the annual percentage of self employed taxpayers who paid income tax at the higher rate in each of the past ten years; the number of taxpayers in this category; and the estimated figure for the current tax year. [31308/05]

Paul McGrath (Westmeath, Fine Gael)
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Question 173: To ask the Minister for Finance the annual percentage of self-employed workers who were tax exempt in each of the past ten years; and the number of taxpayers in this category. [31309/05]

Paul McGrath (Westmeath, Fine Gael)
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Question 174: To ask the Minister for Finance the annual percentage of self-employed taxpayers who paid income tax at the lower rate in each of the past ten years; and the number of taxpayers in this category. [31310/05]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I propose to take Questions Nos. 172 to 174, inclusive, together.

It is assumed that what the Deputy requires are the numbers in each category as a percentage of all self-employed income earners on the tax record. I am advised by the Revenue Commissioners that the information requested by the Deputy is set out in the following table.

The percentages in the table are expressed in terms of the numbers of all self-employed income earners on the income tax record. The figures for numbers of income earners have been rounded to the nearest hundred. The figures for the years 1995-96 to 2002 inclusive are based on incomes data derived from income tax returns held on Revenue records and have been grossed-up to an overall expected level to adjust for incompleteness in the numbers of returns on record at the time the data was extracted for analytical purposes.

For the years prior to 2003, the figures shown in the table are actual historical figures. For the years 2003 to-date, they are estimates relating to the three categories which are derived from the Revenue tax forecasting model using actual data for the year 2002 adjusted to reflect actual or estimated growth in employment and wages for the year in question.

From the 1999-2000 tax year onwards, the personal credits, formerly allowances, and employee credit, formerly PAYE allowance, are deducted after tax is calculated rather than before the tax calculation as was previously the case. This should be taken into account in comparing numbers for 1999-2000 and later years with earlier years. A married couple which has elected or has been deemed to have elected for joint assessment is counted as one tax unit.