Ivor Callely
Question:185 Mr. Callely asked the Minister for Finance the total revenue generated from pre-school services in recent years; and if he will make a statement on the matter. [5501/02]
Written Answers. - Tax Collection.
I am informed by the Revenue Commissioners that the latest relevant statistics available are for the income tax year 1998-99 in respect of income tax and the year 2000 in respect of corporation tax and value added tax.
The income tax liability of playschools, kindergarten and Montessori schools for the year 1998-99 is of the order of €2.9 million, £2.3 million. It is also estimated that VAT paid in respect of vatable periods in 2000 was in the region of €150,000, £118,000, and corporation tax paid in 2000 was in the region of €97,000, £76,400.
These figures do not, however, include crèches which are classified elsewhere with other miscellaneous personal services and which cannot therefore be separately identified without carrying out an individual examination of all the tax returns for such cases. Such an examination could be carried out only at a disproportionate cost. Corresponding information in respect of PRSI and other taxes and duties either could not be obtained, or could not be obtained without undertaking inquiries which could be carried out only at disproportionate cost.
Question No. 186 answered with Question No. 77.