Written answers
Wednesday, 27 September 2006
Department of Finance
Tax Collection
8:00 pm
Joan Burton (Dublin West, Labour)
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Question 529: To ask the Minister for Finance the expected distribution of income earners for income tax payments for 2005 broken down in number and percentage terms into the categories of exempt, marginal relief, standard rate and higher rate; and if he will provide the comparative figures for each year from 1998 to date in 2006. [29482/06]
Brian Cowen (Laois-Offaly, Fianna Fail)
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I am advised by the Revenue Commissioners that the information requested by the Deputy is set out in the table below.
I am advised by the Revenue Commissioners that the information requested by the Deputy is set out in the following table:
| Tax Year | Exempt | Marginal Band | Standard Rate | Higher Rate | ALL Cases | ||||
| No. | % | No. | % | No. | % | No. | % | No. | |
| 1998/1999 | 397,900 | 25.11 | 73,700 | 4.65 | 631,300 | 39.83 | 482,000 | 30.41 | 1,584,900 |
| 1999/2000 | 458,700 | 27.52 | 20,500 | 1.23 | 645,000 | 38.68 | 543,000 | 32.57 | 1,667,200 |
| 2000/2001 | 502,400 | 28.47 | 15,800 | 0.90 | 706,300 | 40.02 | 540,400 | 30.62 | 1,765,000 |
| 2001 | 528,000 | 29.50 | 7,500 | 0.42 | 719,500 | 40.20 | 535,000 | 29.89 | 1,790,000 |
| 2002 | 632,700 | 33.56 | 13,700 | 0.73 | 731,800 | 38.82 | 506,800 | 26.89 | 1,885,000 |
| 2003 | 649,300 | 33.69 | 20,700 | 1.07 | 695,500 | 36.09 | 561,800 | 29.15 | 1,927,200 |
| 2004* | 677,100 | 33.97 | 21,800 | 1.10 | 645,700 | 32.39 | 648,600 | 32.54 | 1,993,200 |
| 2005* | 732,400 | 35.11 | 19,100 | 0.92 | 644,100 | 30.88 | 690,500 | 33.10 | 2,086,100 |
| 2006* | 776,100 | 35.92 | 18,800 | 0.87 | 681,900 | 31.56 | 683,700 | 31.65 | 2,160,500 |
| * Provisional and likely to be revised. | |||||||||
| Note: Figures in the table are rounded to the nearest hundred and any apparent discrepancies in totals are due to this. |
The figures for the years 1998/1999 to 2003 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 2004 to-date, the figures are estimates from the Revenue tax forecasting model using actual data for the year 2003 adjusted as necessary for income and employment growth for the years in question.
From the 1999/2000 tax year onwards the personal tax credits (formerly personal 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 with the 1998/1999 tax year.
It should be noted that a married couple who has elected or has been deemed to have elected for joint assessment is counted as one tax unit.
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