asked the Minister for Finance if he will state in respect of the VAT period March-April 1982 (1) the number of VAT 3s issued; (2) the number of VAT registrations for the period; (3) the number of VAT 3s which were paid on estimate; (4) the number of VAT 3s which were submitted by the due date; (5) the number of VAT 3s which were submitted within three months and (6) the number of VAT 3s which have not yet been received.
Written Answers. - VAT Statistics.
734.
(1) 78,468; (2) 86,963. This figure represents the number of VAT registrations as at 30 April 1982; (3) As at 30 April 1983, payments were received in 11,839 cases where an estimate under section 22 of the VAT Act, 1972, had been issued. In a further 3,207 cases where such estimates had issued, VAT 3s constituting repayment claims have also been received; (4) The number of VAT 3 returns submitted by the due date is not available. By the end of the due month, i.e. by 31 May 1982, returns had been submitted or were no longer outstanding in 17,722 cases; (5) By the end of the third month after the due date, i.e. by 31 August 1982, VAT 3 returns had been submitted, or were no longer outstanding, in 43,819 cases; (6) As at 30 April 1983, the number of VAT 3 returns still under collection for the March-April 1982 taxable period was 18,668.
735.
asked the Minister for Finance if he will state in respect of 1982 (a) the number of estimates which were raised under section 22 of the Value-Added Tax Act, 1972; (b) the number of estimates which were paid; (c) the monetary amount of section 22 estimates; (d) the monetary amount of the section 22 estimates which were collected; and (e) the number of taxpayers who had section 22 estimates raised on them.
The latest available information reflects the position as at 30 April 1983, and is as follows: (a) 187, 348 section 22 estimates have issued for the six taxable periods January-February 1982 to November-December 1982; (b) Payments were received in 61,366 instances where estimates were raised. In a further 18,392 instances the estimate has been discharged following the receipt of a repayment claim; (c) £835,997,000; (d) The monetary value of section 22 estimates where payments were received was £602,434,000. The amount paid in discharge of these estimates was £294,668,000. The value of estimates discharged by returns showing a claim to repayment was £70,322,000. The value of estimates closed or not being pursued for various reasons e.g. no liability, business ceased, was £34,429,000. The value of estimates outstanding for collection was £128,812,000. However, the actual amount of tax at issue in these cases is likely to be considerably less; (e) Not known.
736.
asked the Minister for Finance if he will state in respect of 1982 (a) the number of taxpayers who had estimates raised on them under section 23 of the Value-Added Tax Act, 1972; (b) the number of section 23 estimates which were raised; (c) the monetary value of the estimates; (d) the number of estimates which have been paid; (e) the number of taxpayers who have made payments in respect of these estimates; (f) the number of estimates currently under appeal; and (g) the monetary value of the estimates currently under appeal.
The statistics available in relation to estimates raised under section 23 of the Value-Added Tax Act, 1972, are produced by reference to the taxable period during which the notice of estimate actually issued.
On that basis, the following is the required information in respect of section 23 estimates raised during the year 1982: (a) and (b) 11,846 estimates were raised but the number of taxpayers concerned would have been less since more than one estimate would have been raised on some taxpayers; (c) £45,798,084.71. This figure, however, does not reflect a credit for payments made prior to raising the estimates for the taxable periods covered. The total paid for the periods covered by the estimates, as at 30 April 1983, is £20,683,416.44; (d) As at 30 April 1983, 1,767 estimates raised in 1982 have been paid in full. In all but 47 of the remaining estimates, not subject to appeal, the collection procedure has passed to either the demand or enforcement stage; (e) Not available; (f) As at 30 April 1983, 2,180 estimates were under appeal; (g) As at 30 April 1983, the gross amount of the estimates under appeal was £11,216,849.77. The tax due on foot of those estimates, after account is taken of payments made, was £7,480,851.02.
737.
asked the Minister for Finance the amount of VAT refunded to (a) farmers registered for VAT and (b) unregistered farmers in the years 1979/1980/1981/1982; and the estimated amount that is likely to be refunded in 1983.
I am informed by the Revenue Commissioners that—
(a) figures for the amount of VAT refunded to farmers registered for VAT are not available for the years 1979 and 1980. For the years 1981, 1982 and 1983, amounts refunded to registered traders who described themselves as farmers for VAT purposes are as follows:
|
1981 |
£0.57 million |
|
1982 |
£1.05 million |
|
1983 |
£1.50 million |
|
(estimated) |
(b) the amounts of VAT refunded directly to unregistered farmers are as follows:
|
1979 |
£0.4 million |
|
1980 |
£1.1 million |
|
1981 |
£1.7 million |
|
1982 |
£2.6 million |
|
1983 |
£4.0 million (estimated) |
In addition, the following amounts of relief were allowed on claims made by taxable persons purchasing produce from unregistered farmers under the flat-rate scheme for the compensation of farmers for VAT borne on their purchases of business inputs liable to tax:
|
1979(from 1 March) |
£6.4 million |
|
1980 |
£19.9 million |
|
1981 |
£20.3 million |
|
1982 |
£38.9 million (estimated) |
|
1983 |
£49.7 million |
|
(estimated) |
738.
(Limerick West) asked the Minister for Finance the loss to farmers because of the recent reduction in VAT refund to two per cent.
The reduction mentioned is, as the Deputy is no doubt aware, a provision of the recent Finance Act. It is consequent on the provision in section 88 of the same Act which has the effect of lowering, from 23 per cent. to 5 per cent., the VAT rate on repairs to farm machinery. Both provisions will come into operation on 1 July next and are designed that, when taken together, they will result in no loss to farmers generally.