Tax Code: 5 Nov 2009: Written answers (KildareStreet.com)

Written answers

Thursday, 5 November 2009

Department of Finance

Tax Code

10:00 am

Joan Burton (Dublin West, Labour)
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Question 63: To ask the Minister for Finance the number of recipients of each of the personal tax credits; the PAYE tax credit for the years 2007, 2008, 2009; the number of recipients of each of these tax credits in the pay brackets, less than €10,000, less than €20,000, less than €30,000, less than the average industrial wage, less than €40,000, less than €50,000, less than €60,000, less than €70,000, less than €80,000, less than €90,000, less than €100,000, over €100,000; the extra revenue which would be generated for the Exchequer by limiting each of the personal tax credits and the PAYE credit respectively to those in each of the pay brackets set out above. [39714/09]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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I am informed by the Revenue Commissioners that the relevant information available relates to numbers of claimants for the personal and PAYE credits, excluding claimants for lone parents and the widowed persons top up, in the specified income ranges which are set out in the table below.

Claimants for the lone parents and the widowed persons top up credits are included in the table numbers within the numbers shown for the appropriate personal status.

Numbers of claimants for income tax credits
		2007	2008	2009
Range of Gross Income		Personal*	PAYE	Personal*	PAYE	Personal*	PAYE
€
0 - 10,000	Single	415,445	396,240	407,479	384,476	388,234	360,794
	Married	51,184	43,706	50,972	42,108	50,267	39,612
	Widowed	5,515	4,667	5,066	4,021	5,415	4,109
	Range Total	472,144	444,613	463,517	430,606	443,916	404,515
10,001 - 20,000	Single	360,567	333,380	350,244	320,372	335,085	302,632
	Married	73,606	60,556	72,546	56,031	75,058	54,311
	Widowed	30,716	29,030	30,292	28,115	29,316	26,397
	Range Total	464,891	422,966	453,081	404,517	439,459	383,340
20,001 - 30,000	Single	326,631	305,290	321,208	300,210	298,580	278,204
	Married	112,690	92,856	111,069	88,465	108,842	83,697
	Widowed	18,384	15,664	18,911	15,960	17,286	14,484
	Range Total	457,706	413,811	451,188	404,635	424,709	376,386
30,001 - A I W**	Single	67,894	63,193	106,701	99,558	82,585	77,072
	Married	30,768	25,044	48,700	39,143	39,289	30,646
	Widowed	3,329	2,676	5,095	4,228	3,959	3,260
	Range Total	101,990	90,913	160,496	142,929	125,833	110,978
A I W** - 40,000	Single	143,815	132,973	106,225	98,925	110,275	103,023
	Married	82,300	67,762	61,188	49,651	66,016	52,773
	Widowed	6,663	5,385	4,863	3,979	5,101	4,160
	Range Total	232,777	206,119	172,277	152,554	181,391	159,956
40,001 - 50,000	Single	114,212	105,113	118,386	110,429	103,894	97,230
	Married	103,435	85,134	100,453	82,315	94,590	76,388
	Widowed	5,968	4,717	6,072	4,920	5,372	4,360
	Range Total	223,614	194,964	224,911	197,664	203,856	177,978
50,001 - 60,000	Single	57,499	52,122	60,428	55,726	52,226	48,271
	Married	86,256	70,342	84,158	68,422	77,616	62,923
	Widowed	3,278	2,442	3,292	2,565	2,899	2,243
	Range Total	147,034	124,906	147,878	126,713	132,741	113,437
60,001 - 70,000	Single	30,390	26,899	31,802	28,798	27,426	24,853
	Married	71,849	57,214	68,906	55,860	63,639	51,168
	Widowed	1,950	1,353	1,975	1,439	1,718	1,263
	Range Total	104,189	85,467	102,684	86,097	92,784	77,285
70,001 - 80,000	Single	17,117	14,767	17,798	15,728	15,162	13,598
	Married	54,796	43,587	54,697	43,641	48,219	39,061
	Widowed	1,235	803	1,219	851	1,049	747
	Range Total	73,148	59,157	73,714	60,221	64,430	53,404
80,001 -90,000	Single	9,935	8,220	10,569	9,201	8,907	7,714
	Married	40,438	31,679	40,176	32,231	35,380	28,509
	Widowed	846	529	846	571	724	497
	Range Total	51,218	40,427	51,590	42,002	45,012	36,718
90,001 - 100,000	Single	5,672	4,535	5,962	4,984	5,028	4,203
	Married	29,731	22,913	29,370	23,257	25,759	20,592
	Widowed	535	311	533	342	448	287
	Range Total	35,938	27,759	35,865	28,583	31,235	25,082
Over 100,000	Single	15,932	10,103	16,113	10,957	13,732	9,350
	Married	106,621	67,448	106,300	70,522	92,288	61,070
	Widowed	1,905	662	1,784	723	1,512	620
	Range Total	124,458	78,214	124,197	82,202	107,532	71,040
Totals	Single	1,565,109	1,452,835	1,552,913	1,439,365	1,441,135	1,326,944
	Married	843,675	668,241	828,535	651,644	776,963	600,748
	Widowed	80,324	68,240	79,951	67,715	74,802	62,426
Overall Total		2,489,108	2,189,316	2,461,399	2,158,723	2,292,899	1,990,118

* "Personal" excludes lone parent and widowed persons top up
** Average Industrial Wage (AIW) :	2007 €32,730
		2008 €34,431
		2009 €33,700 (estimate)

2007 TM PERSCREDITS

2007
All Exempt Cases		All Taxpayers
Range of Gross Income and Personal Status	Gross Income (M+2E cases: Either summed Major+Minor Income or Agregated case Income)	IncomeTax&DIRT (M+2E cases: Either summed Major+Minor Tax or Agregated case Tax)		Range of Gross Income and Personal Status	Gross Income (M+2E cases: Either summed Major+Minor Income or Agregated case Income)	IncomeTax&DIRT (M+2E cases: Either summed Major+Minor Tax or Agregated case Tax)
Number	Amount		Number	Amount
10,000 or less	Single	1,902,875,577	413,774	0			Single	15,785,406	1,671	178,936
Married	235,312,988	51,184	0
Widowed	33,141,910	5,515	0		10,000 or less
Range Total	2,171,330,475	470,473	0		Range Total	15,785,406	1,671	178,936
10,001 - 20,000	Single	3,995,491,817	280,334	0		10,001 - 20,000	Single	1,438,089,421	80,233	32,018,605
Married	1,117,654,400	71,986	0			Married	30,815,057	1,620	329,217
Widowed	446,495,137	30,383	0			Widowed	5,594,468	333	216,896
Range Total	5,559,641,355	382,704	0			Range Total	1,474,498,946	82,187	32,564,718
20,001 - 30,000	Single	711,798,849	30,391	0		20,001 - 30,000	Single	7,370,934,523	296,240	393,676,087
Married	2,130,240,540	86,737	0			Married	691,326,711	25,953	20,102,152
Widowed	128,828,288	5,755	0			Widowed	320,695,368	12,629	11,267,335
Range Total	2,970,867,676	122,884	0			Range Total	8,382,956,602	334,822	425,045,574
30,001 - 32,730	Single	15,125,425	484	0		30,001 - 32,730	Single	2,112,036,959	67,410	165,644,970
Married	457,058,738	14,582	0			Married	507,959,455	16,186	17,775,221
Widowed	4,741,798	152	0			Widowed	99,463,826	3,177	6,174,211
Range Total	476,925,961	15,217	0			Range Total	2,719,460,241	86,773	189,594,403
32,731 - 40,000	Single	26,097,914	724	0		32,731 - 40,000	Single	5,171,870,462	143,091	538,015,558
Married	1,016,387,049	28,397	0			Married	1,976,420,655	53,903	86,819,932
Widowed	10,119,287	281	0			Widowed	230,575,630	6,382	19,840,796
Range Total	1,052,604,249	29,402	0			Range Total	7,378,866,747	203,375	644,676,286
40,001 - 50,000	Single	15,897,736	359	0		40,001 - 50,000	Single	5,059,113,473	113,853	788,597,625
Married	222,922,100	5,219	0			Married	4,417,042,620	98,216	275,848,503
Widowed	8,233,734	186	0			Widowed	257,140,136	5,782	35,128,295
Range Total	247,053,570	5,764	0			Range Total	9,733,296,229	217,850	1,099,574,423
50,001 - 60,000	Single	8,966,262	163	0		50,001 - 60,000	Single	3,122,143,013	57,336	623,960,832
Married	51,968,881	958	0			Married	4,678,562,465	85,298	461,751,654
Widowed	4,253,248	78	0			Widowed	174,408,121	3,200	31,475,437
Range Total	65,188,390	1,200	0			Range Total	7,975,113,600	145,834	1,117,187,922
60,001 - 70,000	Single	7,164,276	110	0		60,001 - 70,000	Single	1,952,875,926	30,280	448,508,330
Married	29,914,505	463	0			Married	4,630,714,555	71,386	579,967,425
Widowed	2,711,667	42	0			Widowed	123,282,670	1,908	25,945,615
Range Total	39,790,449	615	0			Range Total	6,706,873,151	103,574	1,054,421,370
70,001 - 80,000	Single	7,052,428	94	0		70,001 - 80,000	Single	1,269,949,076	17,023	319,130,859
Married	31,280,145	417	0			Married	4,064,848,178	54,379	612,735,919
Widowed	1,409,266	19	0			Widowed	90,888,351	1,216	21,061,042
Range Total	39,741,839	530	0			Range Total	5,425,685,605	72,618	952,927,819
80,001 - 90,000	Single	6,760,107	80	0		80,001 - 90,000	Single	832,675,875	9,855	221,931,663
Married	24,135,051	285	0			Married	3,402,658,667	40,153	591,848,813
Widowed	969,004	11	0			Widowed	70,627,872	835	17,675,197
Range Total	31,864,162	376	0			Range Total	4,305,962,414	50,842	831,455,674
90,001 - 100,000	Single	4,192,824	44	0		90,001 - 100,000	Single	532,550,227	5,628	148,028,523
Married	25,825,484	272	0			Married	2,791,381,106	29,459	538,480,482
Widowed	835,965	9	0			Widowed	49,744,062	526	13,108,581
Range Total	30,854,272	325	0			Range Total	3,373,675,394	35,613	699,617,586
Over 100,000	Single	68,514,229	250	0		Over 100,000	Single	2,978,246,065	15,682	948,669,829
Married	491,062,789	1,969	0			Married	20,513,907,106	104,652	5,686,398,525
Widowed	11,168,405	53	0			Widowed	377,657,954	1,852	119,298,553
Range Total	570,745,424	2,272	0			Range Total	23,869,811,125	122,186	6,754,366,907
Totals	Single	6,769,937,444	726,808	0		Totals	Single	31,856,270,427	838,301	4,628,361,818
Married	5,833,762,669	262,469	0			Married	47,705,636,575	581,206	8,872,057,842
Widowed	652,907,709	42,485	0			Widowed	1,800,078,458	37,839	301,191,958
Overall Total	13,256,607,822	1,031,762	0		Overall Total		81,361,985,460	1,457,346	13,801,611,619

2007 PAYE CREDIT

2007
All Exempt Cases			All Taxpayers
Range of Gross Income and Personal Status	Gross Income (M+2E cases: Either summed Major+Minor Income or Agregated case Income)	IncomeTax&DIRT (M+2E cases: Either summed Major+Minor Tax or Agregated case Tax)			Range of Gross Income and Personal Status		Gross Income (M+2E cases: Either summed Major+Minor Income or Agregated case Income)	IncomeTax&DIRT (M+2E cases: Either summed Major+Minor Tax or Agregated case Tax)
Number	Amount						Number	Amount
10,000 or less	Single	1,812,308,602	396,240	0
Married	196,763,124	43,706	0
Widowed	28,315,432	4,667	0
Range Total	2,037,387,159	444,613	0
10,001 - 20,000	Single	3,896,178,037	273,411	0				Single	1,131,187,059	59,969	13,055,137
Married	946,575,562	60,556	0
Widowed	426,476,537	29,030	0			10,001 - 20,000
Range Total	5,269,230,135	362,997	0				Range Total	1,131,187,059	59,969	13,055,137
20,001 - 30,000	Single	677,862,468	28,948	0			20,001 - 30,000	Single	6,878,379,692	276,342	347,763,564
Married	2,013,024,194	81,925	0				Married	310,155,660	10,931	3,389,177
Widowed	121,052,105	5,433	0				Widowed	260,610,156	10,231	7,032,617
Range Total	2,811,938,767	116,306	0				Range Total	7,449,145,508	297,505	358,185,358
30,001 - 32,730	Single	10,364,538	332	0			30,001 - 32,730	Single	1,969,373,710	62,861	149,514,744
Married	426,289,872	13,599	0				Married	359,147,544	11,445	8,188,318
Widowed	3,646,248	117	0				Widowed	80,116,286	2,559	4,218,608
Range Total	440,300,657	14,048	0				Range Total	2,408,637,539	76,865	161,921,670
32,731 - 40,000	Single	17,570,545	488	0			32,731 - 40,000	Single	4,789,329,388	132,485	489,695,708
Married	925,465,934	25,900	0				Married	1,539,134,864	41,862	53,080,991
Widowed	7,624,202	213	0				Widowed	186,820,265	5,172	14,716,506
Range Total	950,660,681	26,600	0				Range Total	6,515,284,517	179,519	557,493,206
40,001 - 50,000	Single	7,074,701	161	0			40,001 - 50,000	Single	4,662,276,175	104,952	727,916,050
Married	157,891,108	3,733	0				Married	3,660,900,586	81,401	208,223,160
Widowed	4,931,132	113	0				Widowed	204,634,065	4,604	27,099,255
Range Total	169,896,940	4,007	0				Range Total	8,527,810,825	190,957	963,238,466
50,001 - 60,000	Single	3,041,445	55	0			50,001 - 60,000	Single	2,834,322,990	52,067	572,093,664
Married	22,142,905	414	0				Married	3,834,646,423	69,928	367,022,213
Widowed	2,411,190	45	0				Widowed	130,474,490	2,397	23,399,902
Range Total	27,595,540	514	0				Range Total	6,799,443,903	124,392	962,515,779
60,001 - 70,000	Single	2,239,618	34	0			60,001 - 70,000	Single	1,731,935,865	26,865	404,119,371
Married	9,983,897	154	0				Married	3,698,970,809	57,060	457,269,734
Widowed	1,533,616	24	0				Widowed	85,821,192	1,329	18,143,219
Range Total	13,757,130	213	0				Range Total	5,516,727,866	85,254	879,532,323
70,001 - 80,000	Single	1,725,009	23	0			70,001 - 80,000	Single	1,099,780,870	14,744	281,754,356
Married	8,762,677	117	0				Married	3,249,163,055	43,470	491,261,624
Widowed	311,131	4	0				Widowed	59,691,196	799	14,085,524
Range Total	10,798,816	144	0				Range Total	4,408,635,121	59,013	787,101,504
80,001 - 90,000	Single	1,794,646	21	0			80,001 - 90,000	Single	692,449,752	8,199	188,901,775
Married	9,131,396	107	0				Married	2,674,559,925	31,572	469,612,674
Widowed	173,083	2	0				Widowed	44,531,875	527	11,296,740
Range Total	11,099,125	130	0				Range Total	3,411,541,552	40,297	669,811,189
90,001 - 100,000	Single	490,425	5	0			90,001 - 100,000	Single	428,404,649	4,530	122,388,508
Married	9,008,936	95	0				Married	2,161,715,486	22,818	423,342,607
Widowed	198,032	2	0				Widowed	29,299,684	309	7,896,590
Range Total	9,697,393	102	0				Range Total	2,619,419,819	27,657	553,627,705
Over 100,000	Single	6,115,857	43	0			Over 100,000	Single	1,564,138,613	10,060	512,080,830
Married	75,642,338	470	0				Married	10,506,844,829	66,978	2,858,168,117
Widowed	1,497,692	11	0				Widowed	100,652,361	651	31,460,239
Range Total	83,255,887	524	0				Range Total	12,171,635,803	77,690	3,401,709,185
Totals	Single	6,436,765,889	699,762	0			Totals	Single	27,781,578,762	753,073	3,809,283,706
Married	4,800,681,942	230,775	0				Married	31,995,239,179	437,466	5,339,558,617
Widowed	598,170,399	39,661	0				Widowed	1,182,651,571	28,579	159,349,201
Overall Total	11,835,618,231	970,198	0			Overall Total		60,959,469,512	1,219,118	9,308,191,524

2008 TM PER CREDITS


All Exempt Cases		All Taxpayers
Range of Gross Income and Personal Status	Gross Income (M+2E cases: Either summed Major+Minor Income or Agregated case Income)	IncomeTax&DIRT (M+2E cases: Either summed Major+Minor Tax or Agregated case Tax)		Range of Gross Income and Personal Status	Gross Income (M+2E cases: Either summed Major+Minor Income or Agregated case Income)	IncomeTax&DIRT (M+2E cases: Either summed Major+Minor Tax or Agregated case Tax)
Number	Amount		Number	Amount
0-10,000	Single	1,880,280,048	406,476	0			Single	9,640,316	1,003	79,848
Married	235,572,574	50,972	0
Widowed	28,788,830	5,066	0		0-10,000
Range Total	2,144,641,453	462,514	0		Range Total	9,640,316	1,003	79,848
10,001-20,000	Single	4,251,462,626	292,914	0		10,001-20,000	Single	1,021,938,562	57,330	22,974,388
Married	1,109,649,007	71,488	0			Married	20,349,369	1,058	138,923
Widowed	442,451,261	29,912	0			Widowed	6,644,269	380	304,071
Range Total	5,803,562,894	394,313	0			Range Total	1,048,932,200	58,768	23,417,382
20,001-30,000	Single	908,490,462	38,596	0		20,001-30,000	Single	7,044,340,517	282,612	340,717,746
Married	2,216,199,186	89,835	0			Married	562,802,115	21,234	15,284,456
Widowed	192,044,463	8,544	0			Widowed	269,502,182	10,367	8,322,840
Range Total	3,316,734,111	136,975	0			Range Total	7,876,644,815	314,213	364,325,042
30,001-34,431	Single	36,350,346	1,143	0		30,001-34,431	Single	3,390,998,380	105,558	257,747,279
Married	809,969,306	25,213	0			Married	758,110,712	23,487	25,150,101
Widowed	9,594,947	301	0			Widowed	154,079,540	4,794	8,754,247
Range Total	855,914,599	26,657	0			Range Total	4,303,188,632	133,839	291,651,628
34,432-40,000	Single	27,238,319	736	0		34,432-40,000	Single	3,910,104,804	105,489	386,497,885
Married	893,914,585	24,216	0			Married	1,382,915,551	36,972	58,814,213
Widowed	9,539,997	259	0			Widowed	170,688,879	4,604	13,530,291
Range Total	930,692,902	25,211	0			Range Total	5,463,709,234	147,066	458,842,389
40,001-50,000	Single	26,032,899	594	0		40,001-50,000	Single	5,231,631,640	117,792	758,916,945
Married	471,415,589	11,001	0			Married	4,035,074,576	89,452	225,013,357
Widowed	10,539,666	239	0			Widowed	259,985,064	5,833	32,375,542
Range Total	507,988,154	11,834	0			Range Total	9,526,691,280	213,077	1,016,305,843
50,001-60,000	Single	13,478,498	246	0		50,001-60,000	Single	3,276,152,613	60,182	625,905,259
Married	98,709,329	1,819	0			Married	4,515,449,408	82,339	408,312,502
Widowed	5,209,423	96	0			Widowed	174,247,999	3,196	29,526,087
Range Total	117,397,250	2,161	0			Range Total	7,965,850,020	145,717	1,063,743,848
60,001-70,000	Single	11,013,912	170	0		60,001-70,000	Single	2,039,876,963	31,632	453,709,359
Married	55,411,644	855	0			Married	4,413,058,683	68,051	517,204,514
Widowed	3,823,905	59	0			Widowed	123,733,519	1,916	25,065,999
Range Total	70,249,461	1,084	0			Range Total	6,576,669,165	101,600	995,979,872
70,001-80,000	Single	10,166,800	137	0		70,001-80,000	Single	1,316,506,839	17,661	322,994,193
Married	38,891,921	521	0			Married	4,047,154,944	54,176	570,544,840
Widowed	1,933,739	26	0			Widowed	89,041,138	1,193	19,866,222
Range Total	50,992,459	684	0			Range Total	5,452,702,921	73,030	913,405,254
80,001-90,000	Single	6,207,566	73	0		80,001-90,000	Single	886,474,975	10,496	232,240,893
Married	36,923,827	435	0			Married	3,367,775,563	39,741	555,634,603
Widowed	1,047,055	12	0			Widowed	70,605,191	834	17,342,990
Range Total	44,178,448	520	0			Range Total	4,324,855,729	51,070	805,218,486
90,001-100,000	Single	5,929,325	63	0		90,001-100,000	Single	557,679,532	5,899	152,513,269
Married	30,931,997	325	0			Married	2,752,388,432	29,045	507,925,372
Widowed	965,120	10	0			Widowed	49,603,998	523	12,730,415
Range Total	37,826,442	398	0			Range Total	3,359,671,963	35,467	673,169,056
over 100,000	Single	83,205,421	310	0		over 100,000	Single	2,896,955,789	15,803	910,204,301
Married	631,123,653	2,472	0			Married	19,747,278,169	103,828	5,326,878,573
Widowed	13,097,732	70	0			Widowed	339,514,724	1,714	104,649,029
Range Total	727,426,806	2,852	0			Range Total	22,983,748,683	121,345	6,341,731,903
Totals	Single	7,259,856,223	741,457	0		Totals	Single	31,582,300,930	811,456	4,464,501,366
Married	6,628,712,618	279,152	0			Married	45,602,357,523	549,383	8,210,901,453
Widowed	719,036,139	44,594	0			Widowed	1,707,646,504	35,357	272,467,732
Overall Total	14,607,604,980	1,065,203	0		Overall Total		78,892,304,956	1,396,196	12,947,870,551

2008 PAYE CREDIT

exempt2008
PAYE (Non Proprietor/Directors)		All Taxpayers
Range of Gross Income and Personal Status	Gross Income (M+2E cases: Either summed Major+Minor Income or Agregated case Income)	IncomeTax&DIRT (M+2E cases: Either summed Major+Minor Tax or Agregated case Tax)		Range of Gross Income and Personal Status	Gross Income (M+2E cases: Either summed Major+Minor Income or Agregated case Income)	IncomeTax&DIRT (M+2E cases: Either summed Major+Minor Tax or Agregated case Tax)
Number	Amount		Number	Amount
0-10,000	Single	1,760,215,134	384,476	0
Married	188,714,994	42,108	0
Widowed	22,707,166	4,021	0
Range Total	1,971,637,294	430,606	0
10,001-20,000	Single	4,101,751,256	282,419	0			Single	727,715,538	37,953	6,089,472
Married	873,748,172	56,031	0
Widowed	415,312,366	28,115	0		10,001-20,000
Range Total	5,390,811,794	366,564	0		Range Total	727,715,538	37,953	6,089,472
20,001-30,000	Single	847,403,308	35,987	0		20,001-30,000	Single	6,588,452,030	264,223	300,480,557
Married	2,024,176,662	81,912	0		Married	188,843,953	6,553	1,456,445
Widowed	172,660,293	7,688	0		Widowed	216,325,046	8,272	5,103,691
Range Total	3,044,240,262	125,586	0		Range Total	6,993,621,029	279,049	307,040,693
30,001-34,431	Single	24,470,064	773	0		30,001-34,431	Single	3,173,150,549	98,785	234,218,264
Married	732,299,689	22,803	0			Married	527,970,399	16,340	11,577,566
Widowed	6,875,768	216	0			Widowed	128,895,637	4,012	6,372,706
Range Total	763,645,520	23,792	0			Range Total	3,830,016,585	119,137	252,168,537
34,432-40,000	Single	15,709,774	425	0		34,432-40,000	Single	3,652,176,204	98,500	355,906,387
Married	791,631,187	21,462	0			Married	1,056,439,115	28,189	35,198,483
Widowed	6,649,411	181	0			Widowed	140,778,261	3,798	10,304,112
Range Total	813,990,371	22,067	0			Range Total	4,849,393,580	130,487	401,408,982
40,001-50,000	Single	11,245,169	259	0		40,001-50,000	Single	4,892,114,259	110,170	711,468,830
Married	351,846,632	8,277	0			Married	3,341,221,719	74,038	167,113,733
Widowed	6,308,519	144	0			Widowed	212,759,942	4,776	25,781,121
Range Total	369,400,320	8,680	0			Range Total	8,446,095,920	188,984	904,363,685
50,001-60,000	Single	4,128,090	76	0		50,001-60,000	Single	3,028,808,508	55,650	584,710,240
Married	39,087,420	724	0			Married	3,712,311,505	67,698	326,281,125
Widowed	3,098,347	57	0			Widowed	136,607,871	2,508	23,255,005
Range Total	46,313,856	856	0			Range Total	6,877,727,884	125,857	934,246,370
60,001-70,000	Single	2,255,060	35	0		60,001-70,000	Single	1,854,472,490	28,763	418,623,367
Married	12,933,172	199	0			Married	3,608,386,671	55,661	419,837,205
Widowed	1,933,909	30	0			Widowed	91,007,420	1,409	18,631,909
Range Total	17,122,140	264	0			Range Total	5,553,866,581	85,833	857,092,481
70,001-80,000	Single	2,037,752	27	0		70,001-80,000	Single	1,170,132,566	15,701	292,106,270
Married	9,915,267	133	0			Married	3,251,397,746	43,508	461,700,018
Widowed	621,851	8	0			Widowed	62,940,001	843	14,301,756
Range Total	12,574,869	169	0			Range Total	4,484,470,313	60,052	768,108,044
80,001-90,000	Single	1,524,265	18	0		80,001-90,000	Single	775,240,643	9,183	207,048,374
Married	9,367,892	110	0			Married	2,721,621,055	32,121	455,875,140
Widowed	263,178	3	0			Widowed	48,069,533	568	11,957,513
Range Total	11,155,334	131	0			Range Total	3,544,931,231	41,871	674,881,027
90,001-100,000	Single	1,417,008	15	0		90,001-100,000	Single	469,538,986	4,969	131,763,838
Married	9,103,515	96	0			Married	2,194,484,250	23,161	411,894,889
Widowed	195,329	2	0			Widowed	32,253,524	340	8,456,507
Range Total	10,715,852	113	0			Range Total	2,696,276,760	28,470	552,115,234
over 100,000	Single	6,473,738	44	0		over 100,000	Single	1,683,916,999	10,913	544,507,244
Married	85,324,589	522	0			Married	10,974,725,734	70,000	2,922,837,165
Widowed	1,505,963	11	0			Widowed	109,203,835	712	33,556,289
Range Total	93,304,290	577	0			Range Total	12,767,846,569	81,625	3,500,900,697
Totals	Single	6,778,630,616	704,555	0		Totals	Single	28,015,718,772	734,810	3,786,922,844
Married	5,128,149,190	234,375	0			Married	31,577,402,148	417,269	5,213,771,771
Widowed	638,132,097	40,476	0			Widowed	1,178,841,070	27,239	157,720,608
Overall Total	12,544,911,903	979,405	0		Overall Total		60,771,961,991	1,179,318	9,158,415,223

Figures to indicate the breakdown over the income ranges of the numbers of claimants for lone parents and the widowed persons top up credits, and estimates of the yield to the Exchequer from limiting each of the personal tax credits and the PAYE credit respectively to those in each of the specified income ranges, are not readily available and could not be provided without undertaking an extensive development of the Revenue tax forecasting model.

The figures for 2007 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 were extracted for analytical purposes. For the years 2008 and 2009, the figures are estimates from the Revenue tax forecasting model using actual data for the year 2007, 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.

Richard Bruton (Dublin North Central, Fine Gael)
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Question 64: To ask the Minister for Finance his views on allowing the construction of wind turbines on farms to be subject to the VAT reclamation scheme for farmers; and if he will make a statement on the matter. [39740/09]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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I am advised by the Revenue Commissioners that flat-rate farmers are not in the normal course entitled to credit for, or repayment of, VAT incurred by them on business inputs. The Value-Added Tax (Refund of Tax) (No 25) Order, 1993 provides for refunds to flat-rate farmers for VAT borne on the "construction, extension, alteration or reconstruction of any building or structure which is designed for use solely or mainly for the purposes of a farming business". However, while the installation of a wind turbine may be the construction of a structure, such a structure is not "designed for use solely or mainly for the purposes of a farming business". It is designed rather to generate electricity for wherever required. Consequently, the installation of wind turbines does not come within the scope of the refund order.

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Thursday, 5 November 2009

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