Michael McGrath (Cork South Central, Fianna Fail)
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I propose to take Questions Nos. 191 and 192 together.

I am advised by Revenue that Revenue estimates are based on taxpayer units, where taxpayers in a marriage or civil partnership who elect to be jointly assessed are counted as one unit. These estimates encompass all taxpayer types, such as those in employment, self-employed, or in receipt of taxable income from other sources. Due to the nature of taxable income, which arises from multiple sources, it is not possible to allocate taxpayers to tax bands based solely on earned income.

I am also informed by Revenue that the number of taxpayer units at the 40% income tax rate, before tax credits are taken into account, is estimated to be approximately 940,000 in 2023 (29% of taxpayer units).

Finally, Revenue advised me that it is not possible to provide estimates for full-time workers only, as Revenue does not hold information on hours worked or rates of hourly pay.