asked the Minister for Finance arising out of his reply to Parliamentary Questions Nos. 26 and 29 of May 28, 1987, the reason records are not available on an annual basis, indicating the amount of VAT due by the hotel industry, when non-revenue sources can provide statistical information indicating the approximate amounts due each year; the source or sources from which the Comptroller and Auditor General can report the amount due at the end of each year and include such information in his annual report; if he intends providing the information requested to members of the Dáil and the taxpayers of this country; and if he will make a statement on the matter.
Written Answers. - VAT Due by Hotel Industry.
83.
I am informed by the Revenue Commissioners that, since many traders engage in a number of different business activities, the commissioners are therefore not in a position to identify VAT liability for specific trading activities from VAT returns. Accordingly, use is made of statistics from other sources e.g. consumer expenditure data, where available, in order to furnish estimates of VAT payable by a particular trade sector, such as the hotel industry.
The statistics of VAT due which are included in the annual reports of the Comptroller and Auditor General are of a global nature and are furnished from Revenue records. These records are compiled from traders' returns and from estimates of tax raised by the Revenue. They are not compiled on a sectoral basis.
I am informed by the commissioners that the improvement of statistical information within the resources available is kept under continuing review.