asked the Minister for Finance the amounts collected for each of the following taxes from farmers and the self-employed (i) value added tax (ii) PRSI (iii) youth employment levy and (iv) health contributions in each of the years 1983 to 1987 inclusive.
Written Answers. - Taxes from Farmers and Self-Employed.
38.
I propose to circulate in the Official Report a statement giving the information sought by the Deputy.
Following is the statement:
(i) Value-Added Tax
Only farmers who have opted for VAT registration are obliged to account for the tax. I have been advised by the Revenue Commissioners that for the years in question those farmers accounted for VAT as follows:
|
Year |
Payable on Sales |
Deductible on Purchases |
Net Repaid |
|
£m |
£m |
£m |
|
|
1983 |
2.1 |
4.0 |
1.9 |
|
1984 |
2.7 |
6.1 |
3.4 |
|
1985 |
2.9 |
7.1 |
4.2 |
|
1986 |
3.2 |
7.8 |
4.6 |
|
1987 |
3.7 |
9.0 |
5.3 |
Accordingly, no net VAT was collected from registered farmers for the years in question. This reflects the fact that most farm output is zero-rated for VAT purposes. The amount of VAT collected from registered self-employed other than farmers cannot be isolated in VAT returns data.
(ii) PRSI
PRSI for the self-employed, including farmers, was introduced for the first time with effect from 6 April 1988 and consequently is not relevant to the years in question.
(iii) Youth Employment Levy and (iv) Health Contributions
The health boards are responsible for collecting health contributions and the employment and training levy, previously known as the 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 these charges from part time farmers and other self-employed persons for those years and from all farmers and self-employed for subsequent years. I am advised by the Revenue Commissioners that the information requested in so far as it is available in respect of the Revenue Commissioners' area of responsibility is as follows:
|
Amount collected in year |
||||||
|
1983 |
1984 |
1985 |
1986 |
1987 |
||
|
£m |
£m |
£m |
£m |
£m |
||
|
Employment and training levy |
(a) Farmers |
3.03 |
1.2 |
1.1 |
1.9 |
|
|
(b) Other self- employed |
Breakdown not available |
2.75 |
3.1 |
3.3 |
||
|
Breakdown not available |
||||||
|
Health contributions |
(a) Farmers |
1.87 |
0.95 |
0.9 |
1.7 |
|
|
(b) Other self- employed |
Breakdown not available |
1.45 |
2.1 |
2.1 |
||
|
Total |
6.0 |
4.9 |
6.35 |
7.2 |
9.0 |
I am advised by the Ministers for Health and Labour that the following amounts were collected by the health boards from full time farmers in the years in question:
|
Health Contributions |
Employment and Training Levy |
|
|
£m |
£m |
|
|
1983 |
0.7 |
— |
|
1984 |
2.3 |
2.5 |
|
1985 |
1.2 |
1.3 |
|
1986 |
1.2 |
1.0 |
|
1987 |
0.4 |
0.5 |