Tommy Broughan (Dublin North East, Independent)
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18. To ask the Minister for Finance the estimated cost to the Exchequer, in each case, of increasing the standard rate cut-off point for PAYE to €33,000, €34,000, €35,000, €36,000, €37,000, €38,000, €39,000 and €40,000. [39350/14]

Tommy Broughan (Dublin North East, Independent)
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19. To ask the Minister for Finance the estimated cost to the Exchequer of decreasing the standard rate of PAYE by 1% and 2%, respectively. [39351/14]

Tommy Broughan (Dublin North East, Independent)
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21. To ask the Minister for Finance the estimated cost to the Exchequer of decreasing the higher rate of PAYE by 1% and 2%, respectively. [39353/14]

Michael Noonan (Limerick City, Fine Gael)
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I propose to take Questions Nos. 18, 19 and 21 together.

I am advised by the Revenue Commissioners that it is not possible to apply different Income Tax rates or bands for PAYE sources of income alone. All relevant sources of income are treated equally for Income Tax purposes.

If the Deputy is interested in the effect of changes in Income Tax rates and bands more generally, the Revenue Commissioners Budget 2015 Ready Reckoner, is available on the Commissioners' website at . This shows a number of indicative changes to rates and thresholds. While the Ready Reckoner does not show all of the specific costings requested by the Deputy, other changes can be estimated broadly on a pro-rata basis with those displayed in the Reckoner. The Ready Reckoner will be updated in due course after Budget 2015.