Written answers

Wednesday, 12 May 2010

9:00 pm

Photo of James ReillyJames Reilly (Dublin North, Fine Gael)
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Question 123: To ask the Minister for Finance the number of persons in the tax net each year since 2000 distinguishing between those who are in the tax net as a result of the income levy and those who are PAYE taxpayers; and if he will make a statement on the matter. [19625/10]

Photo of James ReillyJames Reilly (Dublin North, Fine Gael)
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Question 124: To ask the Minister for Finance the percentage of employees that are in the tax net each year since the year 2000 distinguishing between those who are in the tax net as a result of the income levy and those who are PAYE taxpayers; and if he will make a statement on the matter. [19626/10]

Photo of Brian Lenihan JnrBrian Lenihan Jnr (Dublin West, Fianna Fail)
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I propose to take Questions Nos. 123 and 124 together.

I am informed by the Revenue Commissioners that the relevant available information relates to the numbers of all income earners, both employees taxed under PAYE and self-employed taxed under Schedule D, and the corresponding numbers of these groups who are actually liable to income tax and income levy. The figures relating to income tax for tax years 2000/01 to 2009 inclusive and to income levy for 2009, the year of introduction of the levy, are as follows.

Numbers of income earners and taxpayers 2000/01 to 2009

Tax YearAll EarnersPaying Tax at the standard or higher ratePAYEPAYE
PAYE & Schedule DPAYE & Schedule DEarnersPaying tax at the standard or higher rate
NumbersNumbers% of TotalNumbersNumbers% of Total
20001,765,0001,262,60072%1,556,0001,120,00072%
20011,790,0001,262,00071%1,581,9001,117,70071%
20021,885,0001,252,30066%1,678,0001,112,10066%
20031,927,2001,277,90066%1,724,6001,136,80066%
20042,013,7001,332,90066%1,797,5001,178,00066%
20052,175,0001,398,70064%1,958,0001,238,10063%
20062,370,7001,445,20061%2,136,4001,269,10059%
20072,489,1001,457,30059%2,252,9001,277,00057%
2008*2,461,4001,396,20057%2,221,4001,236,20056%
2009*2,292,9001,244,10054%2,047,9001,106,60054%

Numbers of income earners subject to the Income Levy 2009

Tax YearAll EarnersAll Liable to Income LevyPAYEPAYE
PAYE & Schedule DPAYE & Schedule DEarnersLiable to Income Levy
NumbersNumbers% of TotalNumbersNumbers% of Total
2009*2,277,5001,507,80066%2,033,9001,346,10066%

*Provisional and likely to be revised.

It should be noted that details of income tax and income levy liability are not directly comparable. This is because the income levy has a different base to income tax. For example, social welfare income is excluded from the income levy base but generally included in the income tax base.

The figures have been rounded to the nearest hundred.

The figures for the years 2000 to 2007 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 were extracted for analytical purposed. For the years 2008 and 2009 they are estimates from the Revenue tax-forecasting model using actual data for the year 2007, adjusted as necessary for income and employment trends in the interim. These are, therefore, provisional and likely to be revised.

A married couple which has elected or has been deemed to have elected for joint assessment is counted as one tax unit.

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