Cliff Taylor: Back before the pandemic, in 2018, there were about 177,000 taxpayers – including jointly assessed couples – earning more than €100,000 gross. This number will rise to just under 400,000 by next year, more than 11 per cent of all earners. This is more than a doubling of the total in this earnings group in seven years and 10 per cent up on the estimated 2024 figure.