Written answers
Wednesday, 31 January 2007
Department of Finance
Tax Collection
8:00 am
Paul McGrath (Westmeath, Fine Gael)
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Question 510: To ask the Minister for Finance the number of earners in tax brackets (details supplied) for December 2002, 2003, 2004, 2005, 2006 and 2007, giving the estimate where the actual information is not available, with a breakdown between private sector and public sector employees for each year; and if he will make a statement on the matter. [43766/06]
Brian Cowen (Laois-Offaly, Fianna Fail)
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I am informed by the Revenue Commissioners that the latest relevant sector-based information available on employees taxed under the PAYE system is derived from income tax returns filed for the income tax year 2003. It is not possible at present to provide the information sought for a more recent year if the data are to be reasonably accurate.
The sector identifier used on the tax records is based on the 4 digit "NACE code (Rev. 1)" which is an internationally recognised economic activity code system. On this basis the information requested by the Deputy is set out as follows:
| Estimated number of Private Sector Employees | ||||
| Tax Year | Exempt(1) | Paying at 20% or less(2) | Paying at greater than 20% | Total |
| 2002 | 492,200 | 658,800 | 224,700 | 1,375,700 |
| 2003 | 509,100 | 648,900 | 247,100 | 1,405,100 |
| 2004* | 535,900 | 627,500 | 282,200 | 1,445,600 |
| 2005* | 584,600 | 638,700 | 295,400 | 1,518,700 |
| 2006* | 625,800 | 669,500 | 285,800 | 1,581,100 |
| 2007* | 685,300 | 661,500 | 277,900 | 1,624,700 |
| Estimated number of Public Sector Employees | ||||
| Tax Year | Exempt(1) | Paying at 20% or less(2) | Paying at greater than 20% | Total |
| 2002 | 73,700 | 146,800 | 81,800 | 302,300 |
| 2003 | 78,700 | 145,000 | 95,700 | 319,400 |
| 2004* | 82,900 | 145,600 | 109,200 | 337,700 |
| 2005* | 90,400 | 150,700 | 114,300 | 355,400 |
| 2006* | 96,800 | 156,900 | 110,600 | 364,300 |
| 2007* | 106,000 | 158,300 | 107,600 | 371,900 |
| Notes | ||||
| (1)Standard rate liability fully covered by tax credits or Age Exemption limits | ||||
| (2)Higher rate tax liability fully covered by tax credits | ||||
| *Provisional and likely to be revised. | ||||
| Figures for number of earners are rounded to nearest hundred. |
Any apparent discrepancies between the overall totals in this table and figures which may have been given previously are due to rounding of constituent figures.
The information provided in relation to public sector employees is based on activities which are classified in the NACE code system as "Public administration and defence; compulsory social security", "Education" and "Health and Social work" but excluding the categories of "Driving School Activities", "Dental Practice Activities" and "Veterinary Activities" as being more appropriate to the private sector. Private sector employees are regarded as all other employees on tax records.
The figures for the years 2002 and 2003 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, they are estimates derived from the Revenue tax forecasting model using actual data for the year 2003 adjusted to reflect actual or estimated growth in employment and wages for the year in question.
The apportionment of numbers between private and public sectors for the years after 2003 is based on applying the apportionment derived from the corresponding 2003 figures. A married couple which has elected or has been deemed to have elected for joint assessment is counted as one tax unit.
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