asked the Minister for Finance the administrative costs of the following taxes: VAT, Income Tax under PAYE, Income Tax for the self-employed and farmers, company taxation, and excise duties for each of the past three years; and the revenue collected from the respective taxes in each year.
Written Answers. - Tax Administration Costs.
480.
Particulars of the net revenue receipts of the various taxes and duties referred to by the Deputy are set out in Table 1 below.
It is not possible to isolate the administrative costs in respect of each of these taxes and duties from the overall cost of administration of taxation without undertaking an inquiry which could only be carried out at a disproportionate cost. However, separate figures for the cost of administration of the inland revenue duties as a whole and of customs and excise duties as a whole in the years 1980, 1981 and 1982, which are the three most recent years for which figures are available, are set out in Table 2 below.
A special inquiry was undertaken to establish the estimated cost in 1983 of the administration of PAYE. The figure which emerged was £22.4 million which is 1.6 per cent of the net PAYE receipt in that year.
TABLE 1
Net Revenue Receipts
|
Year ended 31 December |
VAT |
Income Tax |
Total |
Corporation tax |
Excise duties |
||
|
PAYE |
Farmers (1) |
Other self-employed (1) (2) |
|||||
|
£m. |
£m. |
£m. |
£m. |
£m. |
£m. |
£m. |
|
|
1981 |
618.0 |
1,093.4 |
20.0 |
132.7 |
1,246.1 |
199.7 |
1,062.1 |
|
1982 |
1,020.8 |
1,269.5 |
24.0 |
164.2 |
1,457.7 |
231.8 |
1,129.3 |
|
1983 |
1,193.6 |
1,423.4 |
32.0 |
205.2 |
1,660.6 |
214.9 |
1,181.9 |
Notes:
(1) The breakdown between "farmers" and "other self-employed" is estimated.
(2) The figures shown for the "other self-employed" include a small amount of Schedule C tax—£2.7 million in 1981; £3.5 million in 1982 and £4.5 million in 1983.
TABLE 2
|
Year ended 31 December |
Cost of Administration |
Cost as percentage of net receipts |
||||
|
Customs and excise duties |
Inland Revenue duties |
Total |
Customs and excise duties |
Inland Revenue duties |
Total |
|
|
£m. |
£m. |
£m. |
£m. |
£m. |
£m. |
|
|
1980 |
19.5 |
33.5 |
53.0 |
2.2 |
2.0 |
2.1 |
|
1981 |
26.4 |
41.8 |
68.2 |
2.4 |
1.9 |
2.1 |
|
1982 |
29.3 |
51.2 |
80.5 |
2.5 |
1.8 |
2.0 |