asked the Minister for Finance the yields in 1986, 1987 and 1988 from (a) farmers and (b) the self-employed from (1) health contributions and (2) employment levies; and the estimated yield in 1988 from farmers on the basis of (i) income net of capital allowances and (ii) income without capital allowances.
Written Answers. - Taxation Yield.
87.
The health boards are responsible for collecting health contributions and employment and training levy (previously known as youth employment levy) from full-time farmers for the years up to and including the year ended 5 April 1984. The Revenue Commissioners are responsible for collecting them from part-time farmers and other self-employed persons for those years and from all farmers and self-employed persons for those years and from all farmers and self-employed for subsequent years. Following is the information requested in so far as it is available in respect of the Revenue Commissioners area of responsibility:—
Amounts collected in year
|
1986 |
1987 |
1988 |
|||
|
£ million |
£ million |
£ million |
|||
|
Farmers |
Other Self- Employed |
Farmers |
Other Self-Employed |
Total Farmers - Other Self-Employed |
|
|
Health contributions |
0.9 |
2.1 |
1.7 |
2.1 |
3.5 |
|
Employment & training levy |
1.1 |
3.1 |
1.9 |
3.3 |
4.2 |
The figures shown for 1988 are the budget estimates and in so far as they include amounts in respect of 1988-89 the estimates are on a net of capital allowances basis. A breakdown of these figures between farmers and other self-employed is not available.
The effect on the yield from health contributions and employment and training levy in 1988 from allowing capital allowances to be deducted against income was set out at Part E (a) on page 5 of the "Principal Features" of the 1988 budget. A breakdown of the relevant figures between farmers and other self-employed is not available.
The 1988 figures do not take account of any increase in the amount of arrears to be collected as a result of the reduction in the flat-rate VAT refund to farmers, in the circumstances set out in the budget.