Pearse Doherty (Donegal, Sinn Fein)
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181. To ask the Minister for Finance the estimated revenue from tapering the personal pay as you earn and earned income credits by 0.7% per €1,000 on individual income between €100,000 and €170,000 per annum resulting in no entitlement to these tax credits when income is in excess of €170,000. [21208/18]

Pearse Doherty (Donegal, Sinn Fein)
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182. To ask the Minister for Finance the estimated revenue that would be raised in circumstances (details supplied). [21209/18]

Pearse Doherty (Donegal, Sinn Fein)
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183. To ask the Minister for Finance the estimated revenue from tapering out the personal, PAYE and earned income credit by 2.5% per €1,000 on individual income between €100,000 and €140,000 per year resulting in no entitlement to these tax credits when income is in excess of €140,000. [21210/18]

Pearse Doherty (Donegal, Sinn Fein)
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184. To ask the Minister for Finance the estimated revenue from tapering out the personal, PAYE and earned income credit by 2% per €1,000 on individual income between €100,000 and €150,000 per annum resulting in no entitlement to these tax credits when income is in excess of €150,000. [21211/18]

Pearse Doherty (Donegal, Sinn Fein)
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185. To ask the Minister for Finance the estimated revenue from tapering out the PAYE and earned income credit by 5% per €1,000 on individual income between €100,000 and €120,000 per annum resulting in no entitlement to these tax credits when income is in excess of €120,000. [21212/18]

Pearse Doherty (Donegal, Sinn Fein)
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189. To ask the Minister for Finance the estimated revenue from tapering out the PAYE credit and earned income credit from income in excess of €80,000, a reduced credit by 5% per €1,000 for gross income between €80,000 and €100,000 and a 0% credit on gross income in excess of €100,000. [21216/18]

Paschal Donohoe (Dublin Central, Fine Gael)
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I propose to take Questions Nos. 181 to 185, inclusive and 189 together.

I am advised by Revenue that the estimated yields from tapering the specified credits at the various thresholds as set out by the Deputy are given in the following tables:

I am advised by Revenue while a rate of 0.7% per €1,000 on incomes over €100,000 would not taper to zero at incomes of €170,000, it is assumed the relevant credits are reduced to zero for incomes above €170,000 in these scenarios.

I am also advised that the data provided provide the cost of tapering on a taxpayer unit basis, i.e. married persons or civil partners who have elected or who have been deemed to have elected for joint assessment are counted as one tax unit and it is not possible to provide this costing on an individual taxpayer basis. These estimates have been generated by reference to 2018 incomes as calculated on the basis of actual data for the year 2015, the latest year for which returns are available, adjusted as necessary for income, self-employment and employment trends in the interim. The estimates are provisional and may be revised.

Pearse Doherty (Donegal, Sinn Fein)
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186. To ask the Minister for Finance the estimated revenue from tapering out the PAYE and earned income credit by 5% per €1,000 on individual income between €100,000 and €120,000 per annum resulting in no entitlement to these tax credits when income is in excess of €120,000, coupled with an additional USC rate of 2%, 3%, 4%, 5%, 6% and 7%, respectively in excess of €120,000. [21213/18]

Pearse Doherty (Donegal, Sinn Fein)
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187. To ask the Minister for Finance the estimated revenue from tapering out the personal, PAYE and earned income credit by 2.5% per €1,000 on individual income between €100,000 and €140,000 per annum resulting in no entitlement to these tax credits when income is in excess of €140,000 coupled with an additional USC rate of 2%, 3%, 4%, 5%, 6% and 7%, respectively, in excess of €140,000. [21214/18]

Pearse Doherty (Donegal, Sinn Fein)
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188. To ask the Minister for Finance the estimated revenue from tapering out the personal, PAYE and earned icome credit by 2% per €1,000 on individual income between €100,000 and €150,000 per annum resulting in no entitlement to these tax credits when income is in excess of €150,000, coupled with an additional USC rate of 2%, 3%, 4%, 5%, 6% and 7%, respectively, in excess of €150,000. [21215/18]

Paschal Donohoe (Dublin Central, Fine Gael)
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I propose to take Questions Nos. 186 to 188, inclusive, together.

I am advised by Revenue that the estimated yields associated with the introduction of both a tapering of credits together with an additional rate of USC at the various levels and rates proposed by the Deputy are provided in the following tables:

The data above provide the cost of tapering on a taxpayer unit basis, i.e. married persons or civil partners who have elected or who have been deemed to have elected for joint assessment are counted as one tax unit, and it is not possible to provide this costing on an individual taxpayer basis. These estimates are generated on estimated incomes in 2018, using latest actual data for the year 2015, adjusted as necessary for income, self-employment and employment trends in the interim. They are provisional and may be revised.

It should be noted that the above estimates do not take account of any behavioural or other impacts that might arise upon implementation of the measures costed.