Pearse Doherty (Donegal, Sinn Fein)
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461. To ask the Minister for Finance the average effective tax rate at each income level from 15,000 to 400,000, similar to that provided in document (details supplied), in tabular form; and if he will make a statement on the matter. [23462/25]

Paschal Donohoe (Dublin Central, Fine Gael)
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As the Deputy will be aware, the Tax Policy Changes document referenced in his question includes detailed distributional analysis of the tax measures announced in the Budget. The distributional analysis incorporates tables demonstrating the impact of the Budget changes in respect of income tax, PRSI and USC on various household types, including single persons, married couples with and without children, PAYE and self-employed income earners over a wide distribution of income levels between €25,000 and €175,000. The tables also demonstrate the effect of changes to some payments from the Department of Social Protection such as Child Benefit and the Working Family payment.

My Department does not produce distributional analysis beyond those include in the Tax Policy Changes document. As such, the distributional analysis specifically requested is not available, and so I am not in a position to be able to provide it to the Deputy.

While not all of the specific income levels specified by the Deputy are included in the distributional analysis, I am satisfied that the distributional analysis published covers a broad range of income levels, which represents the vast majority of the income tax base.

Furthermore, a range of illustrative example are also included in the Tax Policy Changes document. These illustrative cases examine the impact of the Budget changes on various categories of income earners including single, married, single parents and elderly in a variety of different occupations and with varying income levels, and not only demonstrate the Budget tax changes but also the impact of changes to a number of payments from the Department of Social Protection such as Working Family payment, Child Benefit, and State Pension where relevant.

Collectively, the wide array of analysis published in the Tax Policy Changes document is considered comprehensive and representative of the income tax base. It is intended to be informative and to communicate how individuals and families will be impacted by the changes announced in each Budget.