Brendan Griffin (Kerry South, Fine Gael)
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To ask the Minister for Finance the percentage of persons in work who are earning €100,000 or more; the number of persons this equates to in real terms; the percentage of the total income earned in the State that these persons represent; the percentage of the State's total tax on incomes that is paid by these persons; the number in real terms and percentage of persons in work who pay no tax on income; and if he will make a statement on the matter. [46373/12]

Michael Noonan (Limerick City, Fine Gael)
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I am advised by the Revenue Commissioners that the information requested, estimated by reference to projected incomes for 2013, is as follows insofar as it is available:

1. Income earners over €100,000

2. Tax exempt income earners

* Percentages are rounded to the nearest percentage point.

In requesting the numbers of persons in real terms, I assume the Deputy has in mind the presentation of the numbers in terms of full-time equivalents to adjust for those income earners who are earning for less than a full year. As the basic tax data does not distinguish between full-time earners and part-time earners it is not possible to supply the numbers in terms of full-time equivalents.

It should be noted that the figures for tax and effective tax rate only relate to income tax and do not take account of additional liability to PRSI and Universal Social Charge. The figures are estimates from the Revenue tax-forecasting model using actual data for the year 2010 adjusted as necessary for income and employment trends in the interim. These are, therefore, provisional and likely to be revised. It should be noted that Gross Income is as defined in the Revenue Statistical Report 2010. A married couple who has elected or has been deemed to have elected for joint assessment is counted as one tax unit.