Richard Bruton (Dublin North Central, Fine Gael)
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Question 269: To ask the Minister for Finance the number of taxpayers who have paid tax at the top rate in each year over the past ten years; the percentage of this group as a percentage of the total number of eligible taxpayers in each year in each case; and if he will make a statement on the matter. [8934/06]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I assume the Deputy is seeking the numbers of higher rate taxpayers as a percentage of all income earners on the income tax record in each year. I am advised by the Revenue Commissioners that the information requested by the Deputy is as follows:

The figures for the numbers of income earners have been rounded to the nearest ten. The figures for the years 1996-97 to 2002, inclusive, are based on income 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 were extracted for analytical purposes.

For the years 2003 to date, the figures are estimates from the Revenue tax forecasting model using actual data for the year 2002 adjusted as necessary to reflect actual or estimated growth in employment and wages for the year in question. From the 1999-2000 tax year onwards, personal credits — formerly allowances — and employee credits — formerly PAYE allowances — 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. It should be noted that a married couple who have elected or been deemed to have elected for joint assessment are counted as one tax unit.