ANNEX A

Details Of Tax Changes In Budget 2002 And Their Effect On

Different Categories Of Taxpayers

(i) Details Of Main Income Tax Changes

(ii) Examples

Showing The Effects Of Budget Changes On Different Categories Of Married And Single Taxpayers
(iii) Average Tax Rates

Tables showing average tax rates for the years 1997 - 2003 for various household types are included.

 (iv) Distribution of Income Earners

A table showing the distribution of income earners both pre-Budget and post-Budget is included.     

(v) Illustrative Cases

A number of illustrative cases are included to show the impact of the tax/PRSI and social welfare changes in the Budget on a number different household types.