asked the Minister for Finance the proportion of arrears of VAT, PRSI and PAYE up to and inclusive of 1982-83 as published in the appropriation accounts which comprises interest payments outstanding.
Written Answers. - Tax Arrears.
118.
The PAYE amounts contained in Schedule 2, the PRSI amounts contained in Schedule 3 and the VAT amounts contained in Schedule 9 of the appropriation accounts 1983 relate to tax — in the case of PAYE and VAT — and to contributions, in the case of PRSI, and are exclusive of interest amounts.
The bulk of interest is levied in the context of pursuing estimated liabilities where returns and payments are overdue. When the required returns and payments are belatedly furnished the estimated liabilities and the related interest levies are frequently subject to considerable reduction. Thus at any point of time figures of interest levied are unavoidably inflated.
119.
asked the Minister for Finance the proportion of arrears of VAT, PRSI and PAYE up to and inclusive of the tax year for 1982-83 which is owing from companies or enterprises which have ceased trading through liquidation or receiverships.
Arrears of VAT, PAYE and PRSI relating to companies or enterprises which have ceased trading through liquidation or receiverships included in the Appropriation Accounts 1983 are as follows:
|
Total all years to 1982 |
1983 |
|
|
£m |
£m |
|
|
VAT |
13.2 |
4.6 |
|
Total all years to 1981-82 |
1982-83 |
|
|
£m |
£m |
|
|
PAYE |
8.8 |
3.4 |
|
PRSI |
7.2 |
3.9 |
These amounts were included in the subtotals described as "not disputed" in Schedules 9, 2 and 3 respectively of the Accounts.