Pearse Doherty (Donegal, Sinn Fein)
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103. To ask the Minister for Finance the number of chargeable persons for income tax who have annual income of €19,572 or less. [28846/16]

Michael Noonan (Limerick City, Fine Gael)
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The term 'chargeable person' is defined in section 959A of the Taxes Consolidation Act 1997 and, in broad terms, it refers to a person who is within the charge to tax on a self-assessment basis.  For the purposes of income tax, a chargeable person is a person who is chargeable to tax on income, with the exception of individuals in receipt of PAYE income only and individuals who are PAYE earners with small amounts of other income that is fully taxed at source or through the PAYE system.

I am informed by Revenue that the number of chargeable persons for Income Tax with income of €19,572 or less is 35,500.

These figures are estimates from the Revenue tax forecasting model using latest actual data for the year 2014, adjusted as necessary for income, self-employment and employment trends in the interim. They are estimated by reference to projected 2017 incomes. 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.