RVA04: Distribution of Income Tax and Universal Social Charge by Range of Gross Income, Marital Status, Year and Statistic
Unit : %
The number of cases reflects the number of tax units. A married couple or civil partners (since 2011) who have elected or have been deemed to have elected for joint assessment are counted as one tax unit.
“Gross Income” is income before adjustments are made in respect of capital allowances, interest paid, losses, allowable expenses or retirement annuities but after deduction of superannuation contributions by employees. Gross Income includes certain income belonging to individuals whose total income is below the exemption limits. It does not include any income which is not income for tax purposes or is exempt from tax. (3811)