Tax Yield

Thursday, 2 May 2013

Questions (74)

Dessie Ellis

Question:

74. Deputy Dessie Ellis asked the Minister for Finance if he will provide the tax take broken down by county or bailiwick for income tax PAYE and non-PAYE, VAT, corporation tax and capital gains tax for the years 2000, 2007 and 2011. [21046/13]

View answer

Written answers

Minister for Finance

I am informed by the Revenue Commissioners that the relevant information available on a geographical basis is an estimated breakdown of the net receipt from PAYE, VAT (Internal), Corporation Tax, Income Tax (non-PAYE) and Capital Gains Tax on the basis of "bailiwick" (meaning the jurisdiction or boundaries within which. Revenue Sheriffs, County Registrars or their officers operate for the purposes of enforcement of tax debt). It equates geographically with "county" while also providing separate breakdowns for "city" and "county" in the case of counties Dublin and Cork. The figures for these bailiwicks have been amalgamated to merge the results for city and county in each case. The available information for the years requested is shown in the following tables.

In considering the data it should be noted that the amount of tax attributed to a county may not necessarily be an indication of economic activity in that county for any of the following reasons:

1. The liability of a trader to VAT is generally dealt with by reference to the location of the trader’s registered office even though the economic activity may be carried on in another county.

2. An employer’s liability for PAYE is normally attributed to the county in which wages and salaries are paid, even though the employees may work in different counties.

3. Companies are associated on the tax record with the county address of the head-office or branch with which contact is established for tax purposes, which may be different to the city or county addresses of other branches. The distribution of corporate tax between regions can also vary from year to year as companies relocate.

4. Self-employed persons are associated on the tax record with the address at which the business is located, which may be in a different county to the home address.

Estimated breakdown of tax collection by county for 2000

County	Income Tax PAYE	Income Tax non-PAYE	VAT (domestic)	Corporation tax	Capital Gains tax
-	€m	€m	€m	€m	€m
Carlow	17.24	8.70	32.07	15.12	5.55
Cavan	30.35	12.28	44.44	10.68	1.80
Clare	46.84	17.78	62.80	48.66	18.04
Donegal	54.79	20.85	68.44	17.62	8.23
Galway	447.71	38.78	165.80	70.80	32.20
Kerry	52.72	28.38	75.93	23.17	12.27
Kildare	176.27	39.73	144.28	201.95	45.44
Kilkenny	115.98	17.80	55.04	13.76	7.06
Laois	15.16	10.11	31.21	5.42	4.19
Leitrim	18.97	4.32	10.27	1.38	0.61
Limerick	137.37	44.67	176.51	69.47	16.41
Longford	23.06	5.19	15.74	3.62	2.55
Louth	95.70	16.93	133.96	49.42	8.16
Mayo	56.33	19.29	65.87	42.61	8.99
Meath	83.07	35.01	96.98	20.68	29.62
Monaghan	29.92	8.13	37.99	9.52	1.10
Offaly	123.69	11.48	37.69	10.73	5.08
Roscommon	31.21	8.46	28.25	6.86	3.81
Sligo	48.48	8.25	27.17	6.76	11.31
Tipperary	104.28	34.18	97.41	90.60	10.40
Waterford	153.75	21.19	65.37	37.65	9.68
Westmeath	474.18	13.62	57.33	21.32	23.78
Wexford	65.45	28.86	89.61	31.02	16.38
Wicklow	77.29	32.80	87.22	86.47	31.02
Dublin	4082.91	1366.67	3903.35	2563.33	396.27
Cork	448.95	110.73	494.96	323.08	52.15
Other/foreign	81.11	67.33	287.44	103.71	11.16
Totals	7092.76	2031.47	6393.13	3885.40	773.27

Estimated breakdown of tax collection by county for 2007

County	Income Tax PAYE	Income Tax non-PAYE	VAT (domestic)	Corporation tax	Capital Gains tax
-	€m	€m	€m	€m	€m
Carlow	73.08	36.12	87.51	16.42	37.83
Cavan	101.68	33.69	131.99	57.67	31.61
Clare	166.97	60.77	127.24	117.23	47.58
Donegal	95.40	66.85	161.45	31.40	65.39
Galway	467.61	178.59	396.05	122.99	154.17
Kerry	358.58	92.97	186.27	38.06	49.55
Kildare	312.48	149.85	434.99	185.95	170.40
Kilkenny	172.43	60.71	139.84	25.99	31.31
Laois	48.62	39.03	91.67	14.15	34.49
Leitrim	75.88	12.57	27.76	4.03	5.66
Limerick	347.77	116.94	309.59	157.98	75.52
Longford	34.76	17.29	40.65	14.89	15.26
Louth	139.67	56.11	246.44	85.07	77.31
Mayo	114.31	68.93	169.67	45.82	41.53
Meath	208.56	136.43	270.96	120.73	133.57
Monaghan	50.36	26.85	85.19	17.12	20.44
Offaly	125.20	40.77	98.32	23.85	30.07
Roscommon	35.95	27.54	72.63	10.19	19.24
Sligo	104.73	30.92	62.91	26.76	28.95
Tipperary	138.26	100.34	212.19	106.73	49.17
Waterford	149.43	73.72	146.49	63.45	49.56
Westmeath	525.22	52.05	150.02	27.36	58.56
Wexford	127.12	96.75	201.58	54.71	97.96
Wicklow	156.25	118.31	196.84	71.64	110.45
Dublin	5,073.30	1,324.67	7,162.40	4,169.33	1,282.51
Cork	829.03	369.26	1082.87	573.90	275.81
Other/foreign	121.83	38.96	684.95	209.98	103.48
Totals	10,154.51	3,427.00	12,978.49	6,393.39	3,097.38

Estimated breakdown of tax collection by county for 2011

County	Income Tax PAYE*	Income Tax non-PAYE*	VAT (domestic)	Corporation tax	Capital Gains tax
-	€m	€m	€m	€m	€m
Carlow	70.44	20.16	48.38	3.30	2.96
Cavan	99.02	22.07	59.83	8.35	1.61
Clare	184.20	38.20	84.79	93.11	7.98
Donegal	91.83	40.52	89.36	13.59	4.55
Galway	485.56	107.76	207.05	66.04	16.81
Kerry	417.53	63.87	108.78	31.97	15.62
Kildare	321.84	86.09	268.23	44.50	17.71
Kilkenny	174.18	42.85	71.47	15.14	6.89
Laois	34.52	23.28	47.83	3.25	2.09
Leitrim	91.85	7.89	16.32	3.22	0.91
Limerick	335.24	84.67	159.28	132.45	8.91
Longford	30.73	11.53	17.57	4.14	2.50
Louth	158.12	35.55	143.47	14.57	5.12
Mayo	118.72	41.18	105.97	22.54	8.22
Meath	218.50	78.98	152.45	46.48	16.24
Monaghan	50.63	18.15	46.47	8.77	4.92
Offaly	173.11	23.98	56.80	6.76	4.77
Roscommon	31.22	18.78	35.68	3.46	1.84
Sligo	86.70	23.94	35.58	40.82	2.20
Tipperary	130.00	71.32	124.74	26.63	9.53
Waterford	155.20	49.84	83.45	28.36	3.43
Westmeath	677.19	43.90	64.24	11.99	10.76
Wexford	110.15	55.80	103.17	25.17	6.63
Wicklow	173.11	72.39	140.19	23.08	20.36
Dublin	5815.31	1078.26	5122.26	2046.49	194.73
Cork	962.70	270.74	843.62	721.88	32.76
Other/foreign	148.42	35.29	426.63	53.97	5.95
Totals	11346.00	2467.00	8663.60	3500.00	416.00

* Figures include Income Levy and USC

Figures in the tables are rounded and any apparent discrepancies are due to this.