Tax Yield

Dáil Éireann Debate, Tuesday - 6 November 2012

Tuesday, 6 November 2012

Questions (191, 192, 193)

Peadar Tóibín

Question:

191. Deputy Peadar Tóibín asked the Minister for Finance he total amount of vat collected at 13.5%, over the most recent year for which figures are available, for each of the following items; beauty treatments, massages, nail treatments, tanning or sunbed services, routine cleaning of residential property, non-oral contraceptive products, non-residential property building services related to non-residential property, including installation, routine cleaning of non-residential property, photographic services including photographic prints, works of art, antiques and literary manuscripts, cosmetic surgery, tattoo artists, tree surgery, valet cleaning of cars, collectors items and faith healers. [47271/12]

Peadar Tóibín

Question:

192. Deputy Peadar Tóibín asked the Minister for Finance the total amount of vat collected at 9%, over the most recent year for which figures are available, for each of the following items, green fees, membership of commercial and local government golf courses, admission to lap dancing, hot take away food and hot drinks, fair ground amusements and hair dressing. [47272/12]

Peadar Tóibín

Question:

193. Deputy Peadar Tóibín asked the Minister for Finance the total value to the economy of golf club membership fees; transactions of investment gold; hire of chauffeur driven vehicle; air craft leasing and directors fees; and the amount of VAT raised on these transactions. [47273/12]

Written answers

Minister for Finance

I propose to take Questions Nos. 191 to 193, inclusive, together.

I am informed by the Revenue Commissioners that it is not possible to furnish figures of the VAT take from the goods and services specified, as the information furnished on VAT returns does not require the yield from particular sectors of trade to be identified.

I am further advised by the Revenue Commissioners that some of the items described by the Deputy may not be solely liable at the VAT rate mentioned. For example, green fees and golf membership fees may be exempt from VAT or liable to VAT at the 9% rate depending on the nature of the golf club and the supply of the services of an intermediary in relation to investment gold could be a VAT exempt financial services transactions in certain circumstances.

Equally for example, non-residential property building services related to non-residential property, including installation, could include items that are liable to VAT at the 23% standard rate in certain circumstances.

Furthermore, with regard to the value to the economy of golf club membership fees; transactions of investment gold; hire of chauffeur driven vehicle; air craft leasing or directors fees, the CSO does not provide a breakdown of economic activity by this level of disaggregation.