Dáil Éireann debate -
Thursday, 19 Oct 1995

Vol. 457 No. 3

Written Answers. - Residential Property Tax.

Ivor Callely

Question:

71 Mr. Callely asked the Minister for Finance the total number, value and location of residential property tax returns and payments received by 1 October 1995; the comparative figures for each of the years from 1992 to 1994; and if he will make a statement on the matter. [15257/95]

Minister for Finance (Mr. Quinn)

While the due date for filing residential property tax returns and paying any tax due is 1 October each year, I am informed by the Revenue Commissioners that they are not in a position to process all returns and payments received by the due date until some time afterwards. Accordingly it is not possible at this early stage to provide the information requested by the Deputy in respect of returns and payments received by 1 October, 1995.

As regards the calendar years 1992 to 1994, details of the number of RPT assessments and the net receipts (including arrears) are given in Table 1 below.

Table 1

Number of Assessments and Net Receipts — Years 1992 to 1994 (all valuation dates).

	No. of Assessments	Net Receipt
		£m
1992	12,977	7.2
1993	15,017	8.6
1994	40,221	14.3

The Deputy also requested a breakdown by reference to location. I am informed that this information is available for the 1994 valuation date only and is set out in Table 2 below.

Table 2*

April 1994 Valuation Date — Breakdown by County

County	Tax Paid	Number of Taxpayers
	£
Dublin	8,950,688	22,296
Cork	682,994	2,576
Wicklow	489,224	1,395
Galway	289,607	1,128
Kildare	281,326	1,095
Limerick	223,025	871
Meath	205,521	827
Tipperary	107,616	364
Waterford	105,395	472
Louth	75,953	348
Kerry	70,088	310
Clare	61,799	315
Donegal	56,065	247
Kilkenny	50,837	273
Wexford	50,397	297
Westmeath	45,082	257
Mayo	37,706	192
Sligo	37,631	223
Carlow	30,924	144
Offaly	29,209	122
Monaghan	28,076	103
Cavan	18,927	81
Unclassified	16,792	26
Laois	13,970	103
Roscommon	12,077	79
Longford	5,885	40
Leitrim	3,585	22
Total	11,980,399	34,206

* Position as at 25 January, 1995.

A similar breakdown by reference to location will be available in due course for the 1995 valuation date when the returns received have been processed.

Ivor Callely

Question:

72 Mr. Callely asked the Minister for Finance the effect divorce would have on the revenue generated from residential property tax; and if he will make a statement on the matter. [15258/95]

Minister for Finance (Mr. Quinn)

I am informed by the Revenue Commissioners that divorce, if introduced, would not have any significant effect on the revenue generated from residential property tax.