Written answers
Tuesday, 3 November 2009
Department of Finance
Tax Collection
8:00 pm
Joan Burton (Dublin West, Labour)
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Question 354: To ask the Minister for Finance further to his reply to Parliamentary Question No. 156 of 21 October 2009, if he will provide a similar breakdown for income earners under a classification other than PAYE; if he will provide a breakdown of the total tax paid by each income category cited in that reply for PAYE public, PAYE private, non-PAYE sectors, respectively; and if he will make a statement on the matter. [38669/09]
Brian Lenihan Jnr (Dublin West, Fianna Fail)
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I am informed by the Revenue Commissioners that the latest relevant sector-based information available is derived from income tax returns filed for the income tax year 2007 and is set out in the following table.
Distribution of Income Earners for Income Tax Year 2007
| Private Sector Employees | Public Sector Employees | Non-PAYE | |||||
| Range of Gross Income | Numbers | Tax | Numbers | Tax | Numbers | Tax | |
| €0 | €10,000 | 364,551 | €672,651 | 49,747 | €89,522 | 26,589 | €1,838,156 |
| €10,000 | €20,000 | 328,581 | €21,546,692 | 64,116 | €2,742,617 | 51,268 | €16,828,248 |
| €20,000 | €30,000 | 309,414 | €311,580,709 | 69,766 | €59,425,420 | 58,225 | €54,736,846 |
| €30,000 | €40,000 | 193,622 | €513,203,695 | 69,954 | €193,330,953 | 56,906 | €117,561,704 |
| €40,000 | €50,000 | 112,318 | €578,814,545 | 55,586 | €318,793,585 | 46,205 | €174,966,322 |
| €50,000 | €60,000 | 68,711 | €532,300,354 | 34,562 | €302,479,138 | 37,452 | €222,385,707 |
| €60,000 | €70,000 | 45,221 | €466,681,589 | 22,555 | €256,634,470 | 31,874 | €262,988,627 |
| €70,000 | €80,000 | 29,602 | €398,576,812 | 15,635 | €218,447,610 | 24,705 | €266,430,992 |
| €80,000 | €90,000 | 19,289 | €327,792,207 | 10,379 | €171,747,083 | 19,165 | €263,330,323 |
| €90,000 | €100,000 | 12,823 | €263,781,090 | 7,045 | €137,722,555 | 14,396 | €240,758,319 |
| Over | €100,000 | 31,516 | €1,266,711,256 | 15,278 | €479,356,598 | 70,800 | €4,012,210,167 |
| 1,515,648 | €4,681,661,600 | 414,623 | €2,140,769,551 | 437,585 | €5,634,035,409 |
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. 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. A married couple, which has elected or has been deemed to have elected for joint assessment, is counted as one tax unit.
The source of the information provided in relation to numbers and tax for both the Public and Private Sectors is the P35 end year returns filed by employers in respect of their employees but does not include the corresponding figures relating to PAYE taxpayers who are required to return an income tax return form 11 where non-PAYE income is greater than €3,174. The relevant information on these income earners is included in the figures provided for Non-PAYE.
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