asked the Minister for Finance if he will state the total number of persons who paid income-tax in 1939 on a gross personal income not exceeding £182 per annum and the total number of persons who paid income-tax in 1952 on a gross personal income not exceeding £390 per annum.

I assume that what the Deputy requires are figures relating to individuals, in the ranges stated, who were effectively liable to income-tax in respect of the years 1939-40 and 1952-53.

Income-tax statistics are not, however, compiled in such a manner as to enable that precise information to be given but it is estimated that thenumber of individuals with total incomes not exceeding £182 per annum who were effectively liable to income-tax for 1939-40 was in the neighbourhood of 20,000 and that the number with total incomes not exceeding £390 who were effectively liable for 1952-53 was approximately 105,000.