Róisín Shortall (Dublin North West, Independent)
Link to this: Individually | In context | Oireachtas source

241. To ask the Minister for Finance the number of taxpayers within the high earner restriction in each of the following years, 2009, 2010, 2011 and 2012, analysed within the following income bands, €125,000 to €250,000, €250,001 to €500,000, €500,001 to €750,000, €750,001 to €1,000,000, and in excess of €1 million; the estimated extra yield arising in each of the those years because of the restrictions; and the estimated yield because of the restrictions in 2013 and 2014. [13547/14]

Michael Noonan (Limerick City, Fine Gael)
Link to this: Individually | In context | Oireachtas source

The Revenue Commissioners prepare an annual report on the application of the high income individual's restriction.  The following figures on the numbers of individuals who fall within specific bands and the amount of additional tax raised are extracted from those reports:

The income level at which the restriction started to apply was reduced for the 2010 year of assessment.  For that reason there are significantly more individuals in the "up to €250,000" bracket for 2010 and 2011 than for 2009.

The 2012 income tax returns were filed in November 2013 and are currently being processed.  The yield from the measure for the 2012 year is not yet fully analysed.  The estimated yield for the tax years 2013 and 2014 is not available.

The 2011 report is available on:.