Tommy Broughan (Dublin Bay North, Independent)
Link to this: Individually | In context | Oireachtas source

65. To ask the Minister for Finance the average income tax paid by PAYE workers on the standard rate of tax and by PAYE workers on the higher rate of tax in the public sector; and if he will make a statement on the matter. [22472/17]

Tommy Broughan (Dublin Bay North, Independent)
Link to this: Individually | In context | Oireachtas source

66. To ask the Minister for Finance the average income tax paid by PAYE workers on the standard rate of tax and by PAYE workers on the higher rate of tax in the private sector; and if he will make a statement on the matter. [22473/17]

Tommy Broughan (Dublin Bay North, Independent)
Link to this: Individually | In context | Oireachtas source

67. To ask the Minister for Finance the average income tax paid by persons in self-employment; and if he will make a statement on the matter. [22474/17]

Tommy Broughan (Dublin Bay North, Independent)
Link to this: Individually | In context | Oireachtas source

68. To ask the Minister for Finance the average income tax paid by farm households in which the main income is derived from farming; and if he will make a statement on the matter. [22475/17]

Michael Noonan (Limerick City, Fine Gael)
Link to this: Individually | In context | Oireachtas source

I propose to take Questions Nos. 65 to 68, inclusive, together.

I am informed by Revenue that, on the basis of information derived from Income Tax returns filed for the year 2014, the latest year for which data are available, the average Income Tax paid by public sector PAYE workers on the standard and higher rate of tax is €3,727 and €19,578 respectively. The average paid by private sector PAYE workers on the standard and higher rate is €3,078 and €22,538 respectively.

The distinction between public and private sector PAYE workers involves a degree of estimation using the activity description of the employers. The averages are calculated on the basis of taxpayer units that include jointly assessed taxpayers as one unit. Tax paid is Income Tax only and does not include USC. The average is calculated on all sources of income and a taxpayer is deemed to be a PAYE worker if over half their income is PAYE income. Tax exempt employees have been excluded. For the purpose of this calculation, taxpayers on marginal relief and taxpayers whose nominal liability at the higher rate is fully covered by their tax credits have been counted as being at the standard rate.

The average Income Tax paid by Self Employed (Schedule D) persons in 2014 on the standard and higher rate of tax is €3,630 and €42,254 respectively, with an overall average of €12,595. These averages are calculated on the basis of taxpayer units that include jointly assessed taxpayers as one unit. Tax paid is Income Tax only and does not include USC. The average is calculated on all sources of income and a taxpayer is deemed to be a self employed if over half their income is non-PAYE income. Tax exempt persons have been excluded. For the purpose of this calculation, taxpayers on marginal relief and taxpayers whose nominal liability at the higher rate is fully covered by their tax credits have been counted as being at the standard rate.

I am advised by Revenue that taxpayer returns are not furnished in a manner which would enable the calculation of the average income tax paid by a farm ‘household’. However it may be of interest to the Deputy that Revenue have published a report on “The Farming Sector in Ireland: A Profile from Revenue Data” and a subsequent update, both available at that presents a statistical analysis of farmers from the perspective of Revenue data.