Patrick Costello (Dublin South Central, Green Party)
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441. To ask the Minister for Finance the number of workers in the State who pay taxes at the 40% tax bracket level. [37697/23]

Michael McGrath (Cork South Central, Fianna Fail)
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I am informed by Revenue that the estimated number of taxpayer units paying tax at the higher rate (40%) can be found by consulting page 2 of the Revenue Ready Reckoner, available at www.revenue.ie/en/corporate/information-about-revenue/statistics/ready-reckoner/index.aspx.

Based on the most recent data, the number of taxpayer units that will be at the 40 per cent income tax rate, based on the highest tax rate paid and before tax credits are taken into account, in 2024, is estimated to be approximately 1,077,500 taxpayer units (31% of total taxpayer units).

The Deputy will wish to note that the term “taxpayer unit” refers to individual taxpayers or to married couples who opt for joint assessment and are counted as one taxpayer unit.