Arthur Morgan (Louth, Sinn Fein)
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Question 69: To ask the Minister for Finance the median income of those who availed of tax breaks in respect of private pension contributions in each of the past five years. [24834/06]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I am informed by the Revenue Commissioners that the most recent relevant information available is in respect of income tax relief allowed for contributions to "retirement annuity contracts" for the five income tax years 1998-99 to 2002, the latest year for which it is available, which are available to the self-employed and to employees not in occupational pension schemes.

The figures of median incomes for each year are set out as follows. The corresponding average incomes are also shown for comparison. Median and average incomes of contributors to retirement annuity contracts.

It is not possible to provide corresponding figures in regard to the take-up of the tax relief for pension contributions by employers and employees as the relevant data are not captured in such a way as to make this possible.

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% of all returns expected.

A married couple who have elected or have been deemed to have elected for joint assessment are counted as one tax unit.

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 that short "year" on 74% of the profits earned in a 12 month accounting period, the cost figures will not be directly comparable with those of earlier or later years.