Written answers
Wednesday, 5 November 2008
Department of Finance
Tax Collection
10:00 pm
Joan Burton (Dublin West, Labour)
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Question 195: To ask the Minister for Finance the number of income tax payers who have a taxable income of €100,000 to €200,000, €200,000 to €300,000 and €300,000 and above; the number in respect of each of these income categories who are married couples; the number who are individual taxpayers; the number who are PAYE taxpayers; the number who are self-employed, carrying on a trade or business; and if he will make a statement on the matter. [38859/08]
Brian Lenihan Jnr (Dublin West, Fianna Fail)
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I am informed by the Revenue Commissioners that the information requested by the Deputy is provided in the following table. The numbers of earners in the various ranges of income are based on the adjusted data for 2005 projected forward in accordance with macroeconomic data relating to actual and expected growth in wages and employment.
| Provisional distribution of income earners for Income Tax Year 2008. | ||||
| Range of Taxable Income | Personal Status | ALL | PAYE | Self-employed |
| €100,000 or less | Single | 1,428,300 | 1,335,100 | 93,300 |
| Married | 732,100 | 625,800 | 106,300 | |
| Widowed | 73,200 | 64,700 | 8,500 | |
| Range Total | 2,233,700 | 2,025,600 | 208,100 | |
| €100,001 – €200,000 | Single | 14,700 | 11,800 | 2,800 |
| Married | 93,100 | 81,800 | 11,300 | |
| Widowed | 1,000 | 600 | 400 | |
| Range Total | 108,900 | 94,300 | 14,600 | |
| €200,001 – €300,000 | Single | 1,800 | 1,100 | 700 |
| Married | 11,100 | 8,000 | 3,100 | |
| Widowed | 200 | 100 | 100 | |
| Range Total | 13,100 | 9,200 | 3,900 | |
| Over €300,000 | Single | 1,500 | 600 | 900 |
| Married | 8,500 | 4,100 | 4,400 | |
| Widowed | 100 | 0 | 100 | |
| Range Total | 10,100 | 4,700 | 5,400 | |
| Totals | Single | 1,446,300 | 1,348,600 | 97,700 |
| Married | 844,900 | 719,700 | 125,200 | |
| Widowed | 74,600 | 65,500 | 9,100 | |
| Overall Totals | 2,365,800 | 2,133,800 | 232,000 |
It should be noted that the income ranges shown in the above table relate to taxable income as defined in the Revenue Statistical Report, 2006. A married couple who has elected or has deemed to have elected for joint assessment is counted as one tax unit. The figures are projected estimates rounded to the nearest hundred and may be subject to further revision.
Joan Burton (Dublin West, Labour)
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Question 196: To ask the Minister for Finance the number of taxpayers who declare income annually for income from property rental; the number of such taxpayers who derive annual rental income of zero to €10,000, €10,000 to €50,000, €50,000 to €100,000, €100,000 to €200,000, €200,000 to €300,000 and €300,000 and above; the number in respect of each of these income categories, who are married couples; the number who are individual taxpayers; the number who are PAYE taxpayers; the number who are self-employed, carrying on a trade or business; and if he will make a statement on the matter. [38860/08]
Brian Lenihan Jnr (Dublin West, Fianna Fail)
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I am informed by the Revenue Commissioners that the most recent year for which the necessary detailed information is available in respect of income from property rental is for the income tax year 2005. On the basis of personal income tax returns filed by non-PAYE taxpayers for that year the information requested by the Deputy is as set out in the following table.
| Distribution of net rental income for Income Tax Year 2005. | ||||
| Range of Rental Income | Personal Status | ALL | PAYE | Self-employed |
| €10,000 or less | Single/widowed | 23,996 | 13,852 | 10,144 |
| Married | 44,285 | 30,368 | 13,917 | |
| Range Total | 68,281 | 44,220 | 24,061 | |
| €10,001 – €50,000 | Single/widowed | 7,575 | 2,469 | 5,106 |
| Married | 19,109 | 9,966 | 9,143 | |
| Range Total | 26,684 | 12,435 | 14,249 | |
| €50,001 – €100,000 | Single/widowed | 733 | 107 | 626 |
| Married | 2,565 | 781 | 1,784 | |
| Range Total | 3,298 | 888 | 2,410 | |
| €100,001 – €200,000 | Single/widowed | 266 | 22 | 244 |
| Married | 1,007 | 177 | 830 | |
| Range Total | 1,273 | 199 | 1,074 | |
| €200,001 – €300,000 | Single/widowed | 78 | 7 | 71 |
| Married | 272 | 29 | 243 | |
| Range Total | 350 | 36 | 314 | |
| Over €300,000 | Single/widowed | 57 | 1 | 56 |
| Married | 287 | 12 | 275 | |
| Range Total | 344 | 13 | 331 | |
| Totals | Single/widowed | 32,705 | 16,458 | 16,247 |
| Married | 67,525 | 41,333 | 26,192 | |
| Overall Totals | 100,230 | 57,791 | 42,439 |
Net rental income is income from the renting of land and property which is net of interest on borrowings and other expenses but before capital allowances.
It should be noted that any corresponding data returned by PAYE taxpayers in the income tax return form 12 is not captured in the Revenue computer system. However, any PAYE taxpayer with non-PAYE income greater than €3,174 is required to complete an income tax return form 11. This return is the source of the figures provided in this reply.
The information on incomes is based on income returns on Revenue records at the time the data were compiled for analytical purposes, representing about 98 % of all returns expected.
A married couple who has elected or has deemed to have elected for joint assessment is counted as one tax unit.
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