Written answers
Wednesday, 24 October 2018
Department of Finance
Tax Data
Mick Wallace (Wexford, Independent)
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125. To ask the Minister for Finance the annual State average of all income taxes paid by PAYE employees for each years 2011 to 2017 and to date in 2018, in tabular form. [44204/18]
Mick Wallace (Wexford, Independent)
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126. To ask the Minister for Finance the annual State average of all income taxes paid by self-employed persons for each of the years 2011 to 2017 and date in 2018, in tabular form. [44205/18]
Mick Wallace (Wexford, Independent)
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127. To ask the Minister for Finance the annual average of all income taxes paid by PAYE employees for each of the years 2011 to 2017 and to date in 2018, by county in tabular form. [44206/18]
Mick Wallace (Wexford, Independent)
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128. To ask the Minister for Finance the annual average of all income taxes paid by self-employed persons in each of the years 2011 to 2017 and to date in 2018, by county in tabular form. [44207/18]
Paschal Donohoe (Dublin Central, Fine Gael)
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I propose to take Questions Nos. 125 to 128, inclusive, together.
I am informed by Revenue that the average (mean) Income Tax, USC and combined Income Tax and USC, paid by Schedule E and Schedule D taxpayer units, both overall and broken down by county, for the years 2011 to 2016 (the latest year for which data are currently available) are set out in the tables below. Jointly assessed couples/civil partners are counted as single taxpayer units.
It should be noted that although Schedule E refers to PAYE taxpayers and Schedule D refers to self-employed taxpayers, in this analysis where a taxpayer has both PAYE income and Schedule D income they are classified as Schedule E if more than 50% of their income is from PAYE sources (otherwise they will be classified as Schedule D). The figures (averages) include taxpayers who pay no tax and/or USC.
Average amount of income tax paid by Schedule E taxpayer units - €
| 2011 | 2011 | 2011 | 2012 | 2012 | 2012 | 2013 | 2013 | 2013 | |
|---|---|---|---|---|---|---|---|---|---|
| IT | USC | IT + USC | IT | USC | IT + USC | IT | USC | IT + USC | |
| Carlow | 3,500 | 1,400 | 4,800 | 3,500 | 1,400 | 4,900 | 3,600 | 1,400 | 4,900 |
| Cavan | 3,400 | 1,400 | 4,800 | 3,500 | 1,400 | 4,900 | 3,600 | 1,400 | 5,000 |
| Clare | 4,700 | 1,700 | 6,500 | 4,800 | 1,800 | 6,500 | 5,000 | 1,800 | 6,800 |
| Cork | 4,900 | 1,800 | 6,700 | 5,200 | 1,800 | 7,000 | 5,300 | 1,800 | 7,100 |
| Donegal | 2,300 | 1,000 | 3,300 | 2,400 | 1,000 | 3,400 | 2,300 | 1,000 | 3,300 |
| Dublin | 5,800 | 1,900 | 7,700 | 6,100 | 1,900 | 8,000 | 6,000 | 1,900 | 7,900 |
| Galway | 3,900 | 1,500 | 5,400 | 4,000 | 1,500 | 5,500 | 4,100 | 1,500 | 5,600 |
| Kerry | 5,400 | 1,900 | 7,300 | 5,300 | 2,000 | 7,300 | 5,300 | 2,000 | 7,300 |
| Kildare | 5,400 | 1,900 | 7,200 | 5,400 | 1,800 | 7,200 | 5,500 | 1,800 | 7,300 |
| Kilkenny | 4,100 | 1,600 | 5,600 | 4,100 | 1,600 | 5,700 | 4,300 | 1,600 | 5,900 |
| Laois | 3,400 | 1,400 | 4,800 | 3,400 | 1,300 | 4,700 | 3,500 | 1,300 | 4,800 |
| Leitrim | 3,500 | 1,500 | 5,000 | 3,500 | 1,500 | 5,000 | 3,400 | 1,500 | 4,800 |
| Limerick | 4,600 | 1,700 | 6,300 | 4,800 | 1,700 | 6,500 | 5,000 | 1,800 | 6,800 |
| Longford | 2,900 | 1,300 | 4,200 | 2,900 | 1,400 | 4,300 | 2,900 | 1,300 | 4,200 |
| Louth | 3,600 | 1,400 | 5,000 | 3,700 | 1,400 | 5,200 | 3,800 | 1,400 | 5,200 |
| Mayo | 3,400 | 1,400 | 4,800 | 3,400 | 1,300 | 4,700 | 3,500 | 1,300 | 4,800 |
| Meath | 5,200 | 1,800 | 7,000 | 6,200 | 2,000 | 8,200 | 5,000 | 1,800 | 6,800 |
| Monaghan | 2,600 | 1,100 | 3,700 | 2,400 | 1,100 | 3,500 | 2,500 | 1,100 | 3,600 |
| Offaly | 3,600 | 1,400 | 5,000 | 3,600 | 1,400 | 5,000 | 3,700 | 1,400 | 5,100 |
| Roscommon | 2,800 | 1,300 | 4,100 | 2,900 | 1,200 | 4,100 | 3,000 | 1,300 | 4,300 |
| Sligo | 4,000 | 1,600 | 5,600 | 3,400 | 1,400 | 4,800 | 4,500 | 1,800 | 6,200 |
| Tipperary | 3,300 | 1,300 | 4,700 | 3,400 | 1,300 | 4,700 | 3,400 | 1,300 | 4,700 |
| Waterford | 4,000 | 1,500 | 5,500 | 4,100 | 1,500 | 5,600 | 4,300 | 1,500 | 5,800 |
| Westmeath | 5,400 | 2,000 | 7,500 | 5,600 | 2,200 | 7,800 | 5,700 | 2,100 | 7,800 |
| Wexford | 2,800 | 1,200 | 4,000 | 2,900 | 1,200 | 4,100 | 3,000 | 1,200 | 4,200 |
| Wicklow | 5,500 | 1,800 | 7,300 | 5,500 | 1,700 | 7,200 | 5,500 | 1,700 | 7,200 |
| Overall Average | 5,000 | 1,700 | 6,700 | 5,100 | 1,700 | 6,900 | 5,200 | 1,700 | 6,900 |
table cont.
| 2014 | 2014 | 2014 | 2015 | 2015 | 2015 | 2016 | 2016 | 2016 | |
|---|---|---|---|---|---|---|---|---|---|
| IT | USC | IT + USC | IT | USC | IT + USC | IT | USC | IT + USC | |
| Carlow | 3,700 | 1,400 | 5,100 | 3,700 | 1,300 | 5,000 | 3,800 | 1,000 | 4,900 |
| Cavan | 3,700 | 1,500 | 5,100 | 3,800 | 1,400 | 5,200 | 3,800 | 1,100 | 4,900 |
| Clare | 5,100 | 1,800 | 6,900 | 5,200 | 1,700 | 6,900 | 5,600 | 1,500 | 7,100 |
| Cork | 5,500 | 1,800 | 7,300 | 5,600 | 1,800 | 7,400 | 5,900 | 1,500 | 7,400 |
| Donegal | 2,500 | 1,000 | 3,500 | 2,500 | 900 | 3,400 | 2,600 | 700 | 3,300 |
| Dublin | 6,400 | 1,900 | 8,300 | 6,500 | 1,900 | 8,400 | 6,800 | 1,600 | 8,400 |
| Galway | 4,200 | 1,500 | 5,800 | 4,300 | 1,500 | 5,700 | 4,500 | 1,200 | 5,700 |
| Kerry | 5,400 | 1,900 | 7,300 | 5,400 | 1,800 | 7,200 | 5,500 | 1,400 | 6,900 |
| Kildare | 5,900 | 1,900 | 7,700 | 6,200 | 2,000 | 8,200 | 6,500 | 1,600 | 8,100 |
| Kilkenny | 4,400 | 1,600 | 6,000 | 4,500 | 1,500 | 6,000 | 4,700 | 1,300 | 6,000 |
| Laois | 3,700 | 1,400 | 5,100 | 3,800 | 1,300 | 5,100 | 4,000 | 1,100 | 5,100 |
| Leitrim | 3,300 | 1,400 | 4,700 | 3,200 | 1,300 | 4,400 | 3,300 | 1,000 | 4,300 |
| Limerick | 5,200 | 1,800 | 7,000 | 5,200 | 1,700 | 6,900 | 5,400 | 1,400 | 6,800 |
| Longford | 3,000 | 1,300 | 4,200 | 3,100 | 1,200 | 4,300 | 3,400 | 1,000 | 4,300 |
| Louth | 4,000 | 1,400 | 5,400 | 4,000 | 1,400 | 5,400 | 4,100 | 1,100 | 5,300 |
| Mayo | 3,600 | 1,400 | 5,000 | 3,800 | 1,300 | 5,100 | 3,800 | 1,000 | 4,800 |
| Meath | 5,400 | 1,800 | 7,200 | 5,300 | 1,700 | 7,000 | 5,400 | 1,400 | 6,900 |
| Monaghan | 2,700 | 1,100 | 3,700 | 2,700 | 1,000 | 3,600 | 2,800 | 800 | 3,600 |
| Offaly | 3,600 | 1,400 | 4,900 | 3,600 | 1,300 | 4,800 | 3,600 | 1,000 | 4,500 |
| Roscommon | 3,100 | 1,300 | 4,300 | 3,300 | 1,200 | 4,500 | 3,400 | 1,000 | 4,400 |
| Sligo | 4,100 | 1,500 | 5,600 | 4,300 | 1,500 | 5,700 | 4,400 | 1,200 | 5,600 |
| Tipperary | 3,600 | 1,300 | 4,900 | 3,600 | 1,200 | 4,900 | 3,700 | 1,000 | 4,700 |
| Waterford | 4,200 | 1,500 | 5,700 | 4,300 | 1,400 | 5,700 | 4,400 | 1,200 | 5,500 |
| Westmeath | 5,500 | 2,100 | 7,600 | 5,600 | 2,000 | 7,600 | 5,600 | 1,500 | 7,100 |
| Wexford | 3,200 | 1,200 | 4,400 | 3,300 | 1,100 | 4,400 | 3,400 | 900 | 4,300 |
| Wicklow | 5,800 | 1,800 | 7,500 | 5,800 | 1,700 | 7,500 | 6,100 | 1,500 | 7,600 |
| Overall Average | 5,400 | 1,800 | 7,100 | 5,500 | 1,700 | 7,200 | 5,700 | 1,400 | 7,100 |
All figures rounded to the nearest hundred euro; IT = Income Tax, USC = Universal Social Charge.
Average amount of income tax paid by Schedule D taxpayer units - €
| 2011 | 2011 | 2011 | 2012 | 2012 | 2012 | 2013 | 2013 | 2013 | |
|---|---|---|---|---|---|---|---|---|---|
| IT | USC | IT + USC | IT | USC | IT + USC | IT | USC | IT + USC | |
| Carlow | 5,900 | 1,900 | 7,800 | 5,800 | 1,900 | 7,700 | 5,700 | 1,800 | 7,500 |
| Cavan | 4,500 | 1,700 | 6,200 | 4,500 | 1,600 | 6,100 | 4,900 | 1,700 | 6,600 |
| Clare | 4,500 | 1,600 | 6,100 | 4,500 | 1,500 | 6,000 | 4,600 | 1,600 | 6,200 |
| Cork | 7,600 | 2,400 | 10,000 | 7,400 | 2,400 | 9,800 | 7,600 | 2,400 | 10,000 |
| Donegal | 3,900 | 1,300 | 5,200 | 4,200 | 1,300 | 5,500 | 4,300 | 1,300 | 5,600 |
| Dublin | 16,000 | 4,500 | 20,500 | 15,800 | 4,400 | 20,200 | 16,500 | 4,500 | 21,000 |
| Galway | 7,000 | 2,300 | 9,300 | 6,600 | 2,100 | 8,800 | 6,600 | 2,100 | 8,700 |
| Kerry | 5,600 | 1,900 | 7,400 | 5,800 | 1,800 | 7,600 | 5,500 | 1,700 | 7,200 |
| Kildare | 8,000 | 2,700 | 10,600 | 8,200 | 2,700 | 10,800 | 8,600 | 2,700 | 11,300 |
| Kilkenny | 6,800 | 2,300 | 9,000 | 6,900 | 2,300 | 9,200 | 7,300 | 2,400 | 9,700 |
| Laois | 5,600 | 1,900 | 7,400 | 5,700 | 1,800 | 7,600 | 5,600 | 1,800 | 7,300 |
| Leitrim | 3,300 | 1,300 | 4,600 | 3,400 | 1,300 | 4,800 | 3,500 | 1,300 | 4,800 |
| Limerick | 7,800 | 2,500 | 10,300 | 7,500 | 2,500 | 10,000 | 7,600 | 2,400 | 10,000 |
| Longford | 5,000 | 1,700 | 6,700 | 5,000 | 1,800 | 6,800 | 5,300 | 1,900 | 7,200 |
| Louth | 5,900 | 1,900 | 7,800 | 5,800 | 1,900 | 7,700 | 5,900 | 1,800 | 7,600 |
| Mayo | 4,500 | 1,500 | 6,000 | 4,400 | 1,500 | 5,900 | 4,500 | 1,400 | 5,900 |
| Meath | 7,300 | 2,300 | 9,500 | 6,800 | 2,300 | 9,100 | 9,700 | 3,100 | 12,800 |
| Monaghan | 3,900 | 1,400 | 5,400 | 4,300 | 1,500 | 5,800 | 4,300 | 1,400 | 5,800 |
| Offaly | 5,400 | 1,800 | 7,200 | 5,300 | 1,700 | 7,000 | 5,400 | 1,700 | 7,100 |
| Roscommon | 5,100 | 2,000 | 7,000 | 4,700 | 1,800 | 6,500 | 4,900 | 1,700 | 6,600 |
| Sligo | 6,000 | 2,000 | 7,900 | 5,800 | 1,800 | 7,600 | 5,800 | 1,800 | 7,600 |
| Tipperary | 5,700 | 1,900 | 7,700 | 6,000 | 1,900 | 7,900 | 6,300 | 2,000 | 8,300 |
| Waterford | 7,100 | 2,300 | 9,400 | 7,300 | 2,300 | 9,600 | 7,200 | 2,300 | 9,600 |
| Westmeath | 7,000 | 2,400 | 9,300 | 8,800 | 2,800 | 11,500 | 7,300 | 2,300 | 9,600 |
| Wexford | 5,100 | 1,700 | 6,800 | 5,100 | 1,700 | 6,800 | 5,200 | 1,700 | 6,900 |
| Wicklow | 7,500 | 2,300 | 9,800 | 7,400 | 2,200 | 9,700 | 7,900 | 2,300 | 10,300 |
| Overall Average | 8,600 | 2,600 | 11,200 | 8,500 | 2,600 | 11,100 | 8,900 | 2,600 | 11,600 |
table cont.
| 2014 | 2014 | 2014 | 2015 | 2015 | 2015 | 2016 | 2016 | 2016 | |
|---|---|---|---|---|---|---|---|---|---|
| IT | USC | IT + USC | IT | USC | IT + USC | IT | USC | IT + USC | |
| Carlow | 5,600 | 1,700 | 7,400 | 6,200 | 1,800 | 8,100 | 6,100 | 1,600 | 7,700 |
| Cavan | 4,800 | 1,600 | 6,500 | 5,200 | 1,700 | 7,000 | 5,600 | 1,600 | 7,100 |
| Clare | 4,700 | 1,600 | 6,300 | 5,500 | 1,500 | 7,000 | 4,700 | 1,300 | 6,000 |
| Cork | 7,500 | 2,300 | 9,900 | 7,700 | 2,300 | 10,000 | 7,700 | 2,100 | 9,700 |
| Donegal | 3,600 | 1,200 | 4,700 | 3,600 | 1,100 | 4,800 | 3,700 | 1,000 | 4,700 |
| Dublin | 15,700 | 4,300 | 20,000 | 22,100 | 6,200 | 28,300 | 16,700 | 4,400 | 21,200 |
| Galway | 6,900 | 2,100 | 9,000 | 7,100 | 2,200 | 9,300 | 7,300 | 2,000 | 9,200 |
| Kerry | 5,600 | 1,800 | 7,400 | 5,200 | 1,600 | 6,800 | 5,100 | 1,300 | 6,500 |
| Kildare | 9,200 | 2,800 | 12,000 | 9,600 | 2,900 | 12,500 | 9,200 | 2,600 | 11,800 |
| Kilkenny | 7,100 | 2,300 | 9,400 | 7,300 | 2,300 | 9,600 | 7,100 | 2,000 | 9,100 |
| Laois | 5,500 | 1,800 | 7,300 | 5,600 | 1,700 | 7,300 | 5,300 | 1,500 | 6,800 |
| Leitrim | 3,700 | 1,400 | 5,100 | 3,700 | 1,300 | 5,100 | 3,800 | 1,200 | 5,000 |
| Limerick | 7,300 | 2,300 | 9,600 | 9,200 | 2,200 | 11,400 | 7,600 | 2,000 | 9,600 |
| Longford | 5,600 | 1,900 | 7,500 | 5,700 | 1,800 | 7,500 | 5,600 | 1,600 | 7,100 |
| Louth | 5,800 | 1,800 | 7,600 | 6,000 | 1,800 | 7,800 | 6,000 | 1,600 | 7,600 |
| Mayo | 4,400 | 1,400 | 5,800 | 4,800 | 1,400 | 6,200 | 4,500 | 1,200 | 5,700 |
| Meath | 7,200 | 2,200 | 9,500 | 31,200 | 8,700 | 39,900 | 8,900 | 2,300 | 11,200 |
| Monaghan | 4,500 | 1,500 | 5,900 | 5,200 | 1,500 | 6,700 | 4,600 | 1,200 | 5,900 |
| Offaly | 5,300 | 1,700 | 7,000 | 5,600 | 1,700 | 7,300 | 5,400 | 1,400 | 6,800 |
| Roscommon | 4,600 | 1,600 | 6,200 | 4,900 | 1,600 | 6,500 | 5,200 | 1,500 | 6,700 |
| Sligo | 5,800 | 1,800 | 7,600 | 7,500 | 2,500 | 9,900 | 5,900 | 1,600 | 7,500 |
| Tipperary | 6,200 | 2,000 | 8,200 | 6,300 | 1,900 | 8,200 | 6,200 | 1,600 | 7,800 |
| Waterford | 7,200 | 2,300 | 9,500 | 7,400 | 2,300 | 9,700 | 7,300 | 2,000 | 9,200 |
| Westmeath | 6,800 | 2,200 | 9,000 | 9,600 | 2,800 | 12,400 | 7,100 | 1,900 | 9,000 |
| Wexford | 5,500 | 1,700 | 7,200 | 5,600 | 1,700 | 7,300 | 5,400 | 1,400 | 6,800 |
| Wicklow | 7,900 | 2,400 | 10,300 | 8,600 | 2,600 | 11,200 | 8,400 | 2,200 | 10,700 |
| Overall Average | 8,600 | 2,500 | 11,200 | 11,500 | 3,300 | 14,800 | 9,100 | 2,400 | 11,500 |
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