Trevor Sargent
Question:25 Mr. Sargent asked the Minister for Finance the most recently available annual return of tax receipts in each area of taxation; and the administration and collection cost associated with each measure. [9760/03]
Written Answers - Tax Collection.
Tax receipts for 2002 were published in the Exchequer statement for the period ended 31 December 2002. The breakdown of the receipts on a tax-head basis is as follows in € millions: customs tax – 133.8; excise duty – 4,441.1; capital gains tax – 628.2; capital acquisitions tax – 150.2; stamp duties – 1,166.5; income tax – 9,062.9; income levy – 11.7; corporation tax – 4,803.5; value added tax – 8,884.9; agricultural levies – 6.9; training and employment levy – 4.4. Total – 29,294.1.
I am informed by the Revenue Commissioners that it is not possible to isolate the cost of tax administration and collection in respect of each of the taxes and duties from the overall cost of administration of all revenue taxes and duties without undertaking an enquiry which could be carried out only at a disproportionate cost. For the year 2001, the latest year for which relevant statistics are available, the estimated cost of administering all revenue taxes and duties was €290.4 million, which is 0.9% of the gross receipt of all taxes and duties in that year.