Written answers
Tuesday, 20 March 2007
Department of Finance
Tax Code
11:00 pm
Joe Costello (Dublin Central, Labour)
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Question 143: To ask the Minister for Finance the number and percentage of income earners who are paying tax at the higher rate and the standard rate for 2006; the anticipated figures for each category for 2007; and if he will make a statement on the matter. [10227/07]
Brian Cowen (Laois-Offaly, Fianna Fail)
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The information requested by the Deputy in a format which presents the data in terms of the effective tax rates actually paid by taxpayers is set out in the table. This is the same format as used for the presentation of pre-Budget 2007 and post-Budget 2007 distributions of earners in the 2007 Budget booklet.
| Tax Year | Exempt(1) | Paying at 20% or less(2) | Paying at greater than 20% | Total |
| 2006* | 776,100 | 937,700 | 446,700 | 2,160,500 |
| 2007*# | 845,900 | 930,600 | 438,200 | 2,214,700 |
| Notes | ||||
| (1) Standard rate liability fully covered by tax credits or Age Exemption limits. | ||||
| (2) Higher rate tax liability fully covered by tax credits and includes those who face a gross liability for tax at the marginal relief rate of taxation. | ||||
| * Provisional and likely to be revised. | ||||
| # Assuming the enactment of the changes announced in the 2007 Budget. |
Figures in the table are rounded to the nearest hundred and any apparent discrepancies in totals are due to this. 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. 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.
Ivor Callely (Dublin North Central, Fianna Fail)
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Question 144: To ask the Minister for Finance if there has been a noticeable increase in the importation of second-hand cars; the three top countries of origin for such imports; the VRT applicable; the revenue that has been generated over the past five years on such VRT; and if he will make a statement on the matter. [10203/07]
Brian Cowen (Laois-Offaly, Fianna Fail)
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The tables set out the number of second hand cars imported and the VRT revenue generated on such cars over the past five years. The VRT rates applicable to such cars are also provided.
| Year | Total Registrations, including instances of transfer of residence | VRT Revenue Yield |
| € | ||
| 2002 | 13,838 | 20,789,879 |
| 2003 | 14,628 | 28,184,180 |
| 2004 | 23,573 | 53,367,076 |
| 2005 | 41,801 | 100,591,425 |
| 2006 (Prov) | 56,327 | 146,280,480 |
| Category of Vehicle | VRT Rate |
| A1. — Cars up to 1400 cc | 22.50% of chargeable value or €315, whichever is greater. |
| A2. — Cars 1401 to 1900 cc | 25.00% of chargeable value or €315, whichever is greater. |
| A3. — Cars over 1901 cc | 30.00% of chargeable value or €315, whichever is greater. |
After declining over a number of years, there has been a strong growth in the import of used cars over recent years. Such cars are now imported primarily from the United Kingdom, followed in 2006 by imports from Japan and Singapore. It should be noted that the same VRT rates structure applies to new cars and to imported used cars.
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