Arthur Morgan (Louth, Sinn Fein)
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Question 129: To ask the Tánaiste and Minister for Finance the number of income tax payers in the State in each of the past ten years. [28659/07]

Brian Cowen (Laois-Offaly, Fianna Fail)
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It is assumed that what the Deputy requires are the numbers of income earners, both PAYE and self-employed, on the income tax record for the years in question who have a tax liability. I am advised by the Revenue Commissioners that the relevant information is as shown in the table.

The figures for the years 1997/1998 to 2004 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 2005 to-date, the figures are estimates from the Revenue tax forecasting model using actual data for the year 2004 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.

Arthur Morgan (Louth, Sinn Fein)
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Question 130: To ask the Tánaiste and Minister for Finance the number of workers who paid no tax in 2006 and the estimated number for 2007, as a consequence of earning the minimum wage or less. [28660/07]

Brian Cowen (Laois-Offaly, Fianna Fail)
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The minimum wage in 2006 was €7.65 per hour. On an annualised basis, this is equivalent to €15,514.20 assuming a 39 hour working week. In 2006 the entry point to income tax under the PAYE system was €15,600 per annum for a single person under 65. The current minimum wage is €8.65 per hour. On an annualised basis, this is equivalent to €17,542.20 assuming a 39 hour working week.

The present entry point to income tax under the PAYE system is €17,600 per annum for a single person under 65. The position is, therefore, that an employee earning the minimum wage who benefits from entitlement to the employee (PAYE) tax credit in addition to the basic personal tax credit would not pay income tax in 2006 or 2007. The number of PAYE income earners earning the equivalent of the minimum wage in its annualised form or less, who paid no income tax is estimated 556,000 and 619,000 for 2006 and 2007, respectively. These figures do not take into account those earners who earned the applicable minimum wage rate, which is an hourly rate, but who, through overtime working or bonus payments would have earned more than the minimum wage in its annualised form. The figures are provisional and likely to be revised. It should be noted that a married couple that has elected or has been deemed to have elected for joint assessment is counted as one tax unit.

Shane McEntee (Meath East, Fine Gael)
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Question 131: To ask the Tánaiste and Minister for Finance the annual tax yield in 2004, 2005 and 2006 from vehicle registration tax, tax on motor fuels, value added tax on new vehicles and motor tax. [28715/07]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I am informed by the Revenue Commissioners that the relevant information available is the amount of tax revenues collected as Mineral Oil Tax (excise) and VRT in respect of motor vehicles. The information furnished with VAT returns does not require the yield from a particular sector or sub-sector of trade to be identified. However, the estimated receipts of VAT from cars and motor fuels are included in the attached schedule.