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Written Answers. - Tax Allowances.

Tuesday, 26 November 2002

Dáil Éireann Debate
Vol. 558 No. 1

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 205. Mr. P. McGrath Information on Paul McGrath Zoom on Paul McGrath  asked the Minister for Finance Information on Charlie McCreevy Zoom on Charlie McCreevy  the number of self-employed taxpayers who were tax exempt, paid only at the lower rate and paid at the top rate, in each of the past ten years; and if he will give these figures as percentages of the total in this category. [23405/02]

Minister for Finance (Mr. McCreevy): Information on Charlie McCreevy Zoom on Charlie McCreevy It is assumed that what the Deputy requires is the number in each category as a percentage of all self-employed income earners on the tax record. I am advised by the Revenue Commissioners that the information requested by the Deputy is as follows:

Distribution of Self-Employed income earners by tax band, 1992-93 to 2002

Year Exempt Standard Rate* Higher Rate Total
Number % Number % Number % Number %
1992-93 73,620 39.6 75,507 40.6 36,873 19.8 186,000 100
1993-94 68,580 37.5 77,047 42.1 37,374 20.4 183,000 100
1994-95 57,606 33.2 77,848 44.8 38,146 22.0 173,600 100
1995-96 58,722 32.9 80,778 45.2 39,100 21.9 178,600 100
1996-97 56,973 31.2 86,583 47.4 39,144 21.4 182,700 100
1997-98 60,708 31.1 90,508 46.3 44,184 22.6 195,400 100
1998-99 57,190 28.9 89,932 45.4 50,778 25.7 197,900 100
1999-00 59,711 28.6 100,869 48.3 48,120 23.1 208,700 100
2000-01# 72,358 32.8 101,312 46.0 46,730 21.2 220,400 100
2001#** 86,634 37.2 100,360 43.1 45,706 19.6 232,700 100
2002# 91,576 39.0 97,860 41.6 45,564 19.4 235,000 100

*Includes taxpayers benefiting from marginal relief.

**Short tax “year” from 6 April 2001 to 31 December 2001.

#Provisional and subject to revision.

It should be noted that a married couple who was elected or has been deemed to have elected for joint assessment is counted as one unit.

 206. Mr. P. McGrath Information on Paul McGrath Zoom on Paul McGrath  asked the Minister for Finance Information on Charlie McCreevy Zoom on Charlie McCreevy  the total amount of income tax paid by a double income family with total gross pay of ?56,000 and a single income family with total gross pay of ?56,000 in the tax year 2002, assuming no dependent children or mortgage or interest relief. [23406/02]

Minister for Finance (Mr. McCreevy): Information on Charlie McCreevy Zoom on Charlie McCreevy It is not possible to give a precise answer on the basis of the question put by the Deputy as the tax paid would depend on the actual split of income between the spouses and their entitlement to tax credits including the personal and employee, PAYE, tax credits.

[215]The married two-earner standard rate band is €56,000 and comprises a band of €37,000 which is transferable between spouses and a non-transferable band of €19,000. The net tax liability is determined by reference to these bands and to the relevant tax credits. If the Deputy can say what specific examples he wants explored, this will be done by my Department.


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