Ivana Bacik (Dublin Bay South, Labour)
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456. To ask the Minister for Finance the number of persons, expressed as a percentage of the total workforce, who were in the highest income tax bracket in Ireland in each year from 2015 to date in 2025; and if he will make a statement on the matter. [24465/25]

Paschal Donohoe (Dublin Central, Fine Gael)
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I am advised by Revenue that historical data on the number of taxpayer units paying tax at the higher rate is available on the Revenue website at www.revenue.ie/en/corporate/information-about-revenue/statistics/archive/tax-head/income-earners-it.aspx. This gives the number of taxpayer units paying at the higher rate for the years 2005 to 2018 inclusive. I am advised by Revenue that this data is for all taxpayer units with reported income.

While the Deputy has requested information on the number of the ‘workforce’ paying tax at the higher rate, a suitable definition is not possible to implement in Revenue data, as the Revenue data is based on annualised incomes from all income sources, and therefore many taxpayer units have incomes from multiple sources, and can move in and out of active employment throughout the year, in a given year.

The Deputy should note that the above publication contains an important footnote regarding the treatment of higher rate taxpayer units in the context of this statistical publication. It is Revenue’s intention to amend their methodology to remove the need for this footnote, and to describe taxpayers in relation to their tax band without any reference to their tax credits.

While Revenue have already amended their methodology in relation to the classification of taxpayer units by tax band for their pre and post Budget Ready Reckoner’s (available on the Revenue website at www.revenue.ie/en/corporate/information-about-revenue/statistics/ready-reckoner/index.aspx), I am advised by Revenue that they are currently working on amending their methodology in relation to the classification of taxpayer units by tax band for the years 2019 onwards in a similar manner. Revenue have advised that they intend to publish these breakdowns on their website in the coming weeks, in advance of Budget 2026.