Michael McGrath (Cork South Central, Fianna Fail)
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134. To ask the Minister for Finance the proportion of income earners exempt from income tax in 2015; and if he will make a statement on the matter. [29727/15]

Michael McGrath (Cork South Central, Fianna Fail)
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146. To ask the Minister for Finance the percentage of self-employed persons who are outside the income tax net; and the way this compares to the percentage of pay as you earn workers who have no income tax liability. [29743/15]

Michael McGrath (Cork South Central, Fianna Fail)
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161. To ask the Minister for Finance the number of income earners who are exempt from the universal social charge; who pay a maximum rate of 4%; and who pay the 7% rate; and if he will make a statement on the matter. [29778/15]

Michael McGrath (Cork South Central, Fianna Fail)
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162. To ask the Minister for Finance the cost of increasing the standard rate band from the current €33,800 by €500; €1000; €1,500; and €2,000; and if he will make a statement on the matter. [29779/15]

Michael McGrath (Cork South Central, Fianna Fail)
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173. To ask the Minister for Finance the number of persons who paid income tax on maternity benefits in 2013 and 2014; the total yield from taxation of maternity benefits; and if he will make a statement on the matter. [29797/15]

Michael McGrath (Cork South Central, Fianna Fail)
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174. To ask the Minister for Finance the cost in 2015 of retaining the exemption which was due to expire on 1 January 2015 from the 7% rate of universal social charge for those with medical cards who have an aggregate income below €60,000; and if he will make a statement on the matter. [29800/15]

Michael Noonan (Limerick City, Fine Gael)
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I propose to take Questions Nos. 134, 146, 161, 162, 173 and 174 together.

I am informed by Revenue that an estimated 38% of income earners are exempt from income tax in 2015.  The estimated percentages of self-assessed income earners and PAYE income earners who are exempt from income tax are 36% and 38% respectively.

In relation to the Deputy's questions on USC and standard rate bands, I am informed by Revenue that the number of income earners at each rate of the Universal Social Charge (including exempt cases) and the estimated cost of increasing the standard rate band can be found on page 3 and page 7 respectively of Revenue's Ready Reckoner, available on Revenue's statistics website at . 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.

In relation to the taxation of maternity benefits, I am informed by Revenue that the latest information available regarding maternity benefit is for the year 2013. The estimated number of income earners who paid income tax on maternity benefit in 2013 is 19,900 and the estimated yield from taxation of maternity benefit from the 1^stJuly 2013 is €20 million.

Regarding the Deputy's question in relation to the exemption from the 7% rate of USC for medical card holders with an aggregate income below €60,000, Revenue have informed me they tentatively estimate that the first and full year cost of retaining the exemption is €90 million and €120 million respectively.

All figures above (and those in the Ready Reckoner) are estimates for 2015, using the actual data for the year 2012 (the latest year for which data are available) adjusted as necessary for income, self-employment and employment trends in the interim. They are provisional and may be revised. A married couple or civil partners who have elected or have been deemed to have elected for joint assessment are counted as one tax unit.