(iv) DISTRIBUTION OF INCOME EARNERS ON THE INCOME TAX FILE

Exempt

Marginal Relief

Standard Rate Higher Rate Total
Pre-Budget 643,630 11,777 664,991 564,902 1,885,300
34.14% 0.62% 35.27% 29.96%
Post-Budget 681,030 16,393 626,692 561,185 1,885,300
36.12% 0.87% 33.24% 29.77%

Note:
The pre-Budget distribution forecasts the numbers of income earners, (assuming income growth for 2003), which would be in each tax band in 2003 if no Budget were introduced.