MOST of the Irish people who went on holidays abroad last ar were middle class, young, and from Dublin, according to a survey of Irish holidaymakers.

Conducted by the Taylor Nelson ACG agency over four weeks between November 13th and December 9th of last year and published during the week, it detailed where people went and from what part of Ireland they came. It broke down the destinations still further, looking at holiday venues according to age and income levels.

The survey involved a sample of 991 adults, and found that only 54 per cent of them took holidays at home or abroad in 1995, based on an individual being away from home for four or more days.

About half of those taking holidays stayed in Ireland, according to the Taylor Nelson study, Of those who went abroad 34 per cent chose continental destinations, 22 per cent Britain, 5 per cent the US, 5 per cent other countries, and 4 per cent Northern Ireland. The totals here exceed 100 per cent because some of those surveyed got away more than once last year.

Some travel agents disputed the findings that holidays abroad are the preserve of the young. More older people are holidaying overseas, they argue, with destinations such as Bali and Barbados featuring in the mix.

A detailed look at the Taylor Nelson findings show that those who went to European destinations included 41 per cent from the ABC1 class category, 28 per cent from CDEF, and 32 per cent of farmers. (ABC 1 would include the upper and middle income groups, CDEF includes skilled working class, the retired, and those on social welfare).

Those who went to Britain included 20 per cent from the ABC1 category, 23 per cent from CDEF, and 23 per cent of the holidaying farmers. And just 8 per cent of the holidaying ABC 1s went to the US last year, 4 per cent of the CDEFs, and 4 per cent of the travelling farmers. Hence the conclusion that most of those who went on holidays abroad in 1995 were middle class.

BROKEN down by age, it emerges that 39 per cent of those who went on holidays to the continent were in the 15-34 category, 32 per cent were aged between 35 and 54, while 25 per cent were over 55. Of those who went on holidays to Britain, 21 per cent were aged between 15 and 34, 20 per cent were between 35 and 54, while 29 per cent were over 55.

Five per cent of the 15-34s who went on holidays went to the US, 4 per cent of the 35-54 year olds, and 8 per cent of those over 55.

This makes the 15-34 age group the majority group among the holiday makers.

Broken down on a regional basis, the survey established that 39 per cent of those who went on holidays and to Europe during 1995 were from Dublin, 30 per cent were from the rest of Leinster, 34 per cent were from Munster, and 26 per cent were from Connacht/Ulster. Of those who went on holidays to Britain, 20 per cent were from Dublin, 20 per cent were from the rest of Leinster, 24 per cent were from Munster, and 25 per cent were from Connacht/Ulster. As regards visits to the US, 7 per cent of those who headed Stateside were from Dublin, 4 per cent from the rest of Leinster, 5 per cent from Munster, and 4 per cent from Connacht/Ulster.

Therefore, according to the survey, the majority of Irish people who holidayed abroad last year were middle class, young, and from Dublin. "Not so, say people in the travel trade.

Ms Gillian Bowler of Budget Travel, which has offices in Dublin, Cork, and Shannon, agreed that "probably between 80 and 85 per cent" of those who went on holidays abroad last year were from Dublin, but many of those would be country people living and working in the city.

However it is the "middle class" finding she disputes most of all. This group, "the young to young middle aged, 25-35-40", she said, were the most stretched financially, "on their first or second mortgage and with 2/3 children".

They are "in dire straits generally, are the least able to go anywhere, and in fact are the group most disadvantaged (when it came to holidays)."

In her experience young, working class people were the most frequent holidaymakers, often going abroad at least twice a year. From 18 upwards, through the 20s, they had most disposable income. She remarked on the great differences in atmosphere, for instance, between daytime and night flights to Crete. The night time flight costs £10 extra, but usually carried "boisterous young people, and there is not a social divide in this".

More older people were travelling abroad now, she said, as the company had noticed particularly on its holidays to Nice.

She also disputed the accuracy of the survey findings on farmers travelling abroad. Budget Travel had introduced a Knock Palma flight, but had to discontinue it as farmers still preferred to travel to Dublin and fly from there, even though it was more expensive. It was discovered "they didn't want the neighbours to know", she said.

Mr Cormac Walsh of JWT also disputed the survey findings. He too remarked on the increase in the numbers of older people going abroad to Britain, Lourdes, and on long haul flights "to Barbados, the Far East, and Bali". But he did feel that many of those who availed of holidays Dublin, "because the flights are from there".

Responding to these comments, a spokeswoman for the Taylor Nelson AGB company who conducted the survey, said the firm was long established, with a well grounded track record in market research. She also pointed out that in making comparisons between two or more sources it was "very important to do so on a like with like basis".

A Bord Failte spokesman said that in 1994 (the last year for which comprehensive figures were available) Irish people made 1.5 million trips abroad, 46 per cent of which were holidays and a further 30 per cent of which were holiday related.