asked the Minister for Finance the amount of interest collected on late payment of corporation tax, income tax, VAT, PAYE and PRSI in the years 1979 to 1984, inclusive.
Ceisteanna—Questions. Oral Answers. - Interest on State Taxes.
18.
As the answer is in the form of a tabular statement I propose to circulate it in the Official Report.
Following is the statement:
Amount of interest collected on late payment of corporation tax, income tax, VAT, PAYE and PRSI in the years 1979 to 1984 inclusive
|
Year |
Interest collected on late payments |
|||
|
Corporation Tax |
Income Tax (excluding PAYE) |
VAT |
PAYE/PRSI |
|
|
£m |
£m |
£m |
£m |
|
|
1979 |
.2 |
.9 |
.3 |
.3 |
|
1980 |
.5 |
1.3 |
.8 |
.9 |
|
1981 |
.7 |
1.5 |
1.2 |
1.9 |
|
1982 |
1.8 |
1.4 |
2.5 |
3.4 |
|
1983 |
1.2 |
2.1 |
2.4 |
4.3 |
|
1984 |
1.7 |
2.2 |
3.9 |
7.3 |
Will the Minister state the level of the increase in the PRSI contributions in the years from 1979 to 1984?
The question relates to the amount of interest collected on late payments of tax.
If the Minister knows the amount of interest he must also have the actual figure for the total payment of PRSI.
I am afraid we are going to get into another difficulty here. As the Deputy knows, I have been in trouble with the Chair on occasions in the past when I have told the House that an answer was in the form of a tabular statement and then I read out the figures in that statement.
The Minister gave four figures today in an oral reply and on the last day he gave two figures in a tabular statement. I am asking him to extract one or two figures showing the increase in PRSI contributions from 1979 to 1984.
The Chair discourages that kind of thing.
All I am asking is to get one or two figures.
It can be answered in the form of an oral reply or circulated as a tabular statement in the Official Report.
It is a time honoured tradition that the Minister gives one or two figures.
I am in the hands of the Chair.
The Chair knows that as well as I do.
No, I do not know. As a matter of fact, when the Deputy and I came into this House many years ago the contrary was always the case.
Never.
We have here a refusal by the Minister to give two figures on the basis that they are in the form of a tabular statement. In that event the House will get no information at Question Time. The Minister will always be able to avoid any supplementary questions.
I am completely in the hands of the Chair.
I am calling Question No. 19.
19.
asked the Minister for Finance the amount of interest paid by the Revenue Commissioners on overpayment of corporation tax and income tax for the years 1979 to 1984, inclusive.
Interest is payable by the Revenue Commissioners in respect of income tax and corporation tax overpaid only where a taxpayer appeals against an assessment, pays a specified amount of tax in respect of that assessment and, following determination of the appeal, is found to have paid tax in excess of the amount properly due.
The amounts of interest which have been paid in respect of income tax and corporation tax overpaid are as follows: 1979-80, £683,126; 1980-81, £766,911; 1981-82, £1,622,953; 1982-83, £2,124,187; 1983-84, £3,781,105 and 1984-85, not yet available.
A breakdown of these figures between income tax and corporation tax is not available.
The remaining questions will appear on tomorrow's Order Paper.