asked the Minister for Finance the amount of tax return for each of the last three years for: (a) PAYE workers; (b) self-employed; and (c) farmers; and the effect if any, the 1986 budget is likely to have on these returns.

As the reply contains statistical data, I propose to circulate it in the Official Report.

Following is the reply:

The following table sets out the information requested in respect of the years ended 31 December 1983, 1984 and 1985 together with the corresponding information in respect of the pre-budget and post-budget estimates for 1986. The difference between the pre-budget and post-budget estimates for 1986 reflects the estimated effect which the 1986 budget is expected to have on the net receipts in 1986.

Notes:—

(1) These figures cover more than income tax on ordinary wages and salaries. They include tax paid by directors of close companies who are akin to the self-employed as well as tax on "other income" of employees such as rent and other investment income.

(2) Income tax on farming profits is collected with Schedule D tax generally and the figures shown are, to some extent, estimated.

(3) Includes relatively small amounts of tax resulting from direct assessments under Schedule E on employees. This tax is collected with tax from the self-employed and is not separately identified.

Are the figures estimates or precise figures.

I am sorry Deputy, I have ruled that that question must not be answered. It took a long time to get this procedure established.

I am only asking the base of the information. Are they estimates or precise figures?

I am sorry. I am not picking on you but I have taken a very strong line on this.