Róisín Shortall (Dublin North West, Social Democrats)
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165. To ask the Minister for Finance the number and percentage of persons of 65 years of age and over who are considered exempt from income tax. [46048/15]

Michael Noonan (Limerick City, Fine Gael)
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I am informed by the Revenue Commissioners that the estimated number of persons 65 years of age and over who are considered exempt from income tax is 26,000. I would point out that these figures are based on the number of persons who make returns to Revenue. They do not include persons whose income is below the income tax exemption limits but who do not make a return to Revenue. These numbers equate to approximately 1% of all income earners, including those who do not make a return of income themselves or request a balancing statement.

These figures are estimates from the Revenue tax forecasting model using latest actual data for the year 2013, adjusted as necessary for income, self-employment and employment trends in the interim. They are estimated by reference to 2016 incomes and are provisional and may be revised.