John Dennehy (Cork South Central, Fianna Fail)
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Question 79: To ask the Minister for Finance the number of earners exempt from income tax; the number paying at the basic rate; the number paying at the higher rate; and if he will make a statement on the matter. [39042/06]

John Ellis (Sligo-Leitrim, Fianna Fail)
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Question 106: To ask the Minister for Finance the number of earners exempt from income tax; the number paying at the basic rate; the number paying at the higher rate; and if he will make a statement on the matter. [39258/06]

Seán Ó Fearghaíl (Kildare South, Fianna Fail)
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Question 152: To ask the Minister for Finance the number of earners exempt from income tax; the number paying at the basic rate; the number paying at the higher rate; and if he will make a statement on the matter. [39043/06]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I propose to take Questions Nos. 79, 106 and 152 together.

I am advised by the Revenue Commissioners that the most up-to-date estimates of the information requested by the Deputies are as follows:

These figures allow for the fact that many income earners pay no tax at all; many pay tax at a standard rate but pay a much lower average rate because of the application of credits; and for many taxpayers who are, strictly speaking, liable for tax at the higher rate on part of their income, the amount of their liability at the higher rate is fully offset by their tax credits. In fact, tax credits fully offset the 42% liability in the case of all but about 20% of all income earners. Effectively, therefore, many of the 'top rate' taxpayers actually pay at an average rate of 20% or less.