Finian McGrath (Dublin North Central, Independent)
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Question 32: To ask the Minister for Finance if he will provide an update on the percentage of money contributed by the PAYE sector and the farming community on tax if the PAYE sector pay 87% and the farmers pay 0.9%. [28828/12]

Michael Noonan (Limerick City, Fine Gael)
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I am advised by the Revenue Commissioners that figures of the net receipt of income tax from the PAYE, farming and other self-employed sectors in the year 2011 are as follows:

Net Receipt of Income Tax 2011

Tax Head €m %

PAYE 8,496.3 85.0

Farmers 103.5 1.0

Other self-employed 1,397.8 14.0

TOTAL 9,997.6 100.0

These figures do not take account of receipts from the USC. Neither do they take account of receipts from deposit interest retention tax and dividend withholding tax for which a breakdown between particular classes of taxpayers cannot be ascertained. Also not reflected in these figures are repayments of tax other than tax paid under PAYE or by the self-employed such as, for example, repayments made to foreign residents of tax deducted at source under various arrangements.

Payments of withholding tax on professional fees are included in the yield from the other self-employed.

The amounts paid by each sector must be seen in the context of the relative numbers of taxpayers in the PAYE and self-employed (including farming) sectors.

Income tax collected through the PAYE mechanism covers more than income tax on ordinary wages and salaries. It includes tax paid by directors of close companies who are akin to the self-employed as well as tax on "other income" of employees such as rent and other investment income. It also includes the tax paid under PAYE on the income from employment of farmers and other self-employed individuals.

The figures for tax yields attributed to Other Self-Employed include tax paid on income from trades and professions other than farming, together with tax paid on other income such as rent and other investment income.