Joan Burton (Dublin West, Labour)
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Question 194: To ask the Minister for Finance if, in respect of the Revenue Commissioners study of the effective tax rates of the top 400 earners for the tax year 2002 recently published, the figures provided include PRSI and income levies; and if he will make a statement on the matter. [26886/06]

Joan Burton (Dublin West, Labour)
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Question 195: To ask the Minister for Finance if, in respect of the Revenue Commissioners study of the effective tax rates of the top 400 earners for the tax year 2002 recently published, the amount of the income of the individuals concerned derived from directorships, Sch. D Case I & II, dividends from quoted and unquoted companies, rental income, other investment income and capital gains; and if he will make a statement on the matter. [26887/06]

Joan Burton (Dublin West, Labour)
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Question 196: To ask the Minister for Finance if, in respect of the Revenue Commissioners study of the effective tax rates of the top 400 earners for the tax year 2002 recently published, the cost of the tax write offs for all of the concerned individuals; the social insurance cost of the write offs; the effective rate of social insurance paid on income by these people; the cost of the write offs on health levies; the effective rate of health levies paid on income by these people; and if he will make a statement on the matter. [26888/06]

Joan Burton (Dublin West, Labour)
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Question 198: To ask the Minister for Finance the cost of tax write off's for creative artists in 2002; if individuals studied in the Revenue Commissioners report on the effective tax rates of the top 400 earners for the tax year 2002 had creative artist tax write offs that were not covered by the report; the amount of the total reduction in tax liabilities for these individuals as a result; and if he will make a statement on the matter. [26890/06]

Joan Burton (Dublin West, Labour)
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Question 200: To ask the Minister for Finance in respect of the Revenue Commissioners study of the effective tax rates of the top 400 earners for the tax year 2002 recently published, in view of the fact that it is over seven months since the 2004 returns were filed and processed, if the same information can be made available for the tax year 2003; and if not, the reason for this. [26892/06]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I intend to take Questions Nos. 194, 195, 196, 198 and 200 together.

I am advised by the Revenue Commissioners that PRSI and income levies are not included in the tax figures used in the study. The Revenue Commissioners collect PRSI and income levies on behalf of the Department of Social and Family Affairs and the Department of Health and Children. They are treated as income tax only for collection purposes as provided for by the Social Welfare (Consolidation) Act, 1993 and the Health Contributions Act, 1979.

It should be noted that there are no reliefs against PRSI and the Health Levy in the same way generally as there are reliefs against income tax so the need to study the effect of such reliefs does not arise in these cases.

I am informed by the Revenue Commissioners that the breakdown of the gross income figure used in the study of the effective tax rates of the top 400 earners in 2002 is approximately as follows:

It is not possible to identify separately dividends from quoted and unquoted companies or other investment income. Since capital gains do not attract income tax, these figures were not included in the study of the effective rates of the top 400 earners.

The cost to the Exchequer of the exemption of certain earnings of writers, composers and artists in 2002 was €23.9m. The study of the top 400 earners for the tax year 2002 did not include artists' exempt income. Of the top 400 earners, ten had artists' exempt income totalling €2.18m, giving rise to a putative reduction in tax liability of some €915,000 assuming that it was all taxable at 42%.

A Revenue Commissioners' study of the effective tax rates of the top 400 earners in 2003, on the lines of that recently published for 2002, is not yet available.

The Revenue Commissioners have advised that the purpose of the study is to inform them in general terms about trends and about the behaviour of high earners. It is a study which requires detailed research and analysis. In this context having regard to business priorities it is generally carried out in the later part of the year.

As regards the remaining information sought by the Deputy, in particular the cost of write offs, I am advised by the Revenue Commissioners that it could not be compiled within the time allowed. I am further advised that the Commissioners will be in touch with the Deputy and will make available as much as possible of the information sought within a few weeks.