Average Irish salary of 38,000 is clearly not correct

yes i get all that, im talking about earnings not salaries , i may have used the word "salaries" but i mean earnings, it does change my key point , the difference between cso figures and revenue hard data. From 2017 revenue data , there are 2.5 million tax payers in ireland and we have 2.2 million workers, therefore only 300,000 extra people pay tax that are not workers. That is still only 12% of the total revenue data so not going to move the dial that much.
The key point is that only 21% of those 2.5 million tax payers pay tax at the higher rate, so therefore 79% of earners earn less than 36,000 euros
 
I can't see 2017 data on the Revenue website.

I can see 2016 data.






Be careful when comparing, note what the Revenue say:
The figures at the 20% income tax rate include taxpayers whose nominal liability at 40% is fully covered by their tax credits.