Róisín Shortall (Dublin North West, Labour)
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Question 120: To ask the Tánaiste and Minister for Finance, further to Parliamentary Question No. 181 of 10 October 2007, the estimate of the number and percentage of tax payers liable for income tax at the higher rate based on their gross income and before tax credits are deducted. [24638/07]

Brian Cowen (Laois-Offaly, Fianna Fail)
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As the Deputy is aware, the data relating to the numbers paying tax at the higher rate, the standard rate and exempt were set out in my reply to her question on 10 October 2007. An explanation as to why the data are presented in this way is contained in the 2007 Budget booklet, pages C.23 to C.28.

What matters to earners is the amount of their earnings that they keep in their pockets. For all income earners, whether single or married, the position is that their take home pay has increased very significantly in real terms over the last ten years. As indicated in An Agreed Programme for Government, the aim over the next five years is to keep the overall tax burden low and implement further changes to enhance the reward for work while increasing the fairness of the tax system.

Róisín Shortall (Dublin North West, Labour)
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Question 121: To ask the Tánaiste and Minister for Finance, further to Parliamentary Question No. 61 of 15 February 2007, if he will provide the information requested in relation to the highest individual pension relief in respect of each of the years subsequent to 2003. [24644/07]

Róisín Shortall (Dublin North West, Labour)
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Question 122: To ask the Tánaiste and Minister for Finance the numbers of single persons and married persons availing of the maximum pension relief allowable in each of the age categories in 2003 and in each of the subsequent years. [24645/07]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I propose to take Questions Nos. 121 and 122 together.

With regard to occupational pensions (that is approved superannuation schemes set up by the employer) I am informed by the Revenue Commissioners that there is no statistical basis on which to provide an estimate of the highest individual value of tax relief as the required data at individual employee level is not available to the Revenue Commissioners. Individuals claiming tax relief on contributions to Retirement Annuity Contracts (RACs) or Personal Retirement Savings Accounts (PRSAs) make that claim by way of a tax return to the Revenue Commissioners.

Figures illustrating the highest value of tax relief achievable (and how this is arrived at) for pension contributions by individuals in the years 2004 to 2007 are set out in the table.

The relief can be doubled in the case of a married couple where each spouse qualifies for the maximum individual relief.

On the basis of the information available from tax records, the highest values of tax relief allowed in 2004 (the most recent year for which the necessary detailed information is available) were €64,008 for RACs and €42,000 for PRSAs. These are the amounts of tax relief corresponding to allowable contributions of €152,400 and €100,000 respectively, as relieved at the top tax rate of 42%.

In relation to the numbers of single and married persons availing of the maximum pension relief allowable, the most recent year for which the necessary detailed information is available is also 2004. A breakdown of contributions to RACs and PRSAs by reference to age is not available.

Following are the figures that are available for income tax years 2003 and 2004:

The figures provided for the numbers availing of the maximum pension relief allowable assume that, in the case of married couples where both spouses are earning, the maximum allowable contributions can be confined to €76,200 (where only one spouse is a contributor) or to any amount falling between €76,200 and double that amount at €152,400 (where both spouses contribute the maximum allowable).