Dáil Éireann Debate, Wednesday - 18 April 2012
148 Deputy Arthur Spring asked the Minister for Finance the percentage of total VAT revenue derived from the sale of livestock to which the livestock rate applied since 2007 and for each year individually since 2007. [18248/12]
View answer150 Deputy Arthur Spring asked the Minister for Finance the percentage of total VAT revenue derived from the sale of goods to which the standard VAT rate applied since 2007 and for each year individually since 2007. [18250/12]
View answer151 Deputy Arthur Spring asked the Minister for Finance the percentage of total VAT revenue derived from the sale of goods to which the reduced VAT rate applied since 2007 and for each year individually since 2007. [18251/12]
View answer152 Deputy Arthur Spring asked the Minister for Finance the percentage of total VAT revenue derived from the sale of goods to which the second reduced VAT rate applied since 2007 and for each year individually since 2007. [18254/12]
View answerI propose to take Questions Nos. 148, 150, 151 and 152 together.
I am informed by the Revenue Commissioners that the data captured from VAT returns is not maintained in such a way as to provide a basis for compiling the detailed information sought by the Deputy. It is, therefore, not possible to separately identify the details relating to the percentage of VAT yield contributed by the categories specified in the questions.
149 Deputy Arthur Spring asked the Minister for Finance the percentage of total VAT revenue derived from the sale of goods to which the farmers’ flat rate addition applied since 2007 and for each year individually since 2007. [18249/12]
View answerThe farmers' flat rate addition is an administrative simplification scheme provided for under the EU VAT Directive that allows farmers to collect an addition of 5.2% on their sales, through the VAT system, as an alternative to having to register for VAT. The addition percentage is calculated annually by the CSO and the Revenue Commissioners in accordance with EU guidelines, to reflect the amount due tofarmers had they been registered for VAT. In this respect, as the farmers' flat rate scheme is administrative only, VAT revenue does not accrue to the State from the scheme.
