Written answers

Thursday, 10 July 2014

Photo of Róisín ShortallRóisín Shortall (Dublin North West, Independent)
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52. To ask the Minister for Finance the number and percentage of taxpayers paying the higher rate of tax on more than 50% of their earnings; and if he will make a statement on the matter. [30584/14]

Photo of Róisín ShortallRóisín Shortall (Dublin North West, Independent)
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54. To ask the Minister for Finance the number and percentage of taxpayers paying income tax at the lower rate. [30600/14]

Photo of Róisín ShortallRóisín Shortall (Dublin North West, Independent)
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55. To ask the Minister for Finance the number and percentage of taxpayers paying income tax at the higher rate. [30601/14]

Photo of Michael NoonanMichael Noonan (Minister, Department of Finance; Limerick City, Fine Gael)
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I propose to take Questions Nos. 52, 54 and 55 together.

I am advised by the Revenue Commissioners that a breakdown of numbers and percentages of taxpayers paying the higher rate of Income Tax on more than 50% of their earnings is not available. Tax reliefs claimed on a case by case basis determine the income level at which the 41% tax rate applies for a taxpayer and precludes the calculation of an aggregate income distribution in the manner the Deputy has sought.

In relation to the numbers and percentages of those taxpayers that are subject to income tax at the standard and marginal rates, I have been advised by the Revenue Commissioners that the information requested is as follows in respect of the Income Tax year 2014.

Exempt (standard rate liability fully covered by credits or age exemption limits)Standard rate liability (including those whose liability at the higher rate is fully offset by credits)Higher rate liability (not fully offset by credits)All cases
856,000 (39%)941,800 (43%)392,500 (18%)2,190,300
(Numbers are rounded to the nearest hundred)  

These figures are estimates from the Revenue tax forecasting model using latest actual data for the year 2011, adjusted as necessary for income, self-employment and employment trends in the interim. They are provisional and may be revised. Married persons or civil partners who have elected or have been deemed to have elected for joint assessment are counted as one tax unit.

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