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Tax Collection

Dáil Éireann Debate, Wednesday - 18 December 2013

Wednesday, 18 December 2013

Questions (66)

Michael McGrath

Question:

66. Deputy Michael McGrath asked the Minister for Finance the amount of money owing by businesses to the Revenue Commissioners under each tax heading; the age profile of the arrears; and the steps being taken by the Revenue Commissioners to engage with businesses currently struggling to meet their tax liabilities. [54554/13]

View answer

Written answers

Firstly, the Deputy will be aware that the debt collection environment continues to be very challenging for Revenue given the ongoing difficult financial environment. In that regard I am assured that Revenue is very conscious of the challenges that exist for some businesses in meeting their tax obligations in a timely manner. Its debt collection caseworkers will always seek to work proactively with taxpayers and viable businesses that engage positively to agree mutually satisfactory arrangements to overcome temporary cashflow difficulties in preference to deploying enforcement options. I am informed that the total outstanding tax debt at 31 March 2013, the latest date for which published data is available, amounted to €2,006m. An aged analysis of this debt figure is included in the following table.

However the ‘debt available for collection’ portion of the total debt, which excludes both debt under appeal to the Appeal Commissioners and insolvent debt was €1,180m at 31 March 2013. This figure, which is a more accurate reflection of the debt available to Revenue to manage through its debt management programmes was €137m or 10% less than the same period in 2012. Of the €1,180 million ‘debt available for collection’ figure at 31 March 2013, €476m was under active enforcement and a further €124m was the subject of phased payment arrangements.

I am assured by Revenue that, notwithstanding the continuing very difficult environment, achieving further reductions in collectible debt is a key strategic objective. I am satisfied that the continuing trend in decreasing levels of ‘debt available for collection’ over the last couple of years is encouraging and clearly demonstrates the success of Revenue’s current approach to debt management.

Age Analysis of Total Debt by Year of Assessment as at 31/03/2013

Year

IT

CT

CGT

CAT

PAYE

PRSI

VAT

RCT

E

LEVY

ATT

DIRT

Total

%

€M

€M

€M

€M

€M

€M

€M

€M

€M

€M

€M

€M

2012

5

72

0

12

69

61

69

3

1

0

0

291

14.5%

2011

96

18

6

4

31

27

73

2

2

0

0

260

13.0%

2010

57

20

4

2

16

22

64

2

0

0

0

189

9.4%

2009

52

13

5

3

18

18

62

3

0

0

0

173

8.6%

2008

74

18

12

4

10

13

60

5

11

0

0

208

10.3%

2007

107

45

38

1

5

6

32

4

8

0

0

247

12.3%

2006

52

26

38

1

5

4

24

4

8

0

0

162

8.1%

2005

39

14

28

0

6

2

15

3

10

0

0

116

5.8%

2004

36

6

10

0

2

1

16

1

0

0

0

73

3.6%

2003

21

0

12

0

2

1

18

0

0

0

0

55

2.7%

2002

19

3

26

1

1

1

11

-1

0

0

0

61

3.1%

to 2001

89

5

81

0

2

2

-10

1

0

0

0

171

8.5%

Total

647

241

261

30

166

159

434

27

41

1

0

2,006

100.0%

Age Analysis of Debt Available for Collection by Year of Assessment as at 31/03/2013

Year

IT

CT

CGT

CAT

PAYE

PRSI

VAT

RCT

E

LEVY

ATT

DIRT

Total

%

€M

€M

€M

€M

€M

€M

€M

€M

€M

€M

€M

€M

2012

5

71

0

11

66

58

61

3

1

0

0

277

23.5%

2011

95

10

5

3

27

25

65

1

0

0

0

233

19.8%

2010

49

2

3

2

12

20

53

2

0

0

0

144

12.2%

2009

40

2

4

2

9

15

48

2

0

0

0

123

10.4%

2008

39

8

10

2

8

12

47

4

0

0

0

131

11.1%

2007

41

4

24

1

4

6

23

4

0

0

0

106

9.0%

2006

21

1

18

1

2

3

13

3

0

0

0

62

5.2%

2005

13

0

11

0

1

2

9

1

0

0

0

38

3.2%

2004

8

0

4

0

1

1

8

0

0

0

0

24

2.0%

2003

6

0

2

0

0

1

-6

-0

0

0

0

4

0.3%

2002

8

0

2

1

0

0

2

-1

0

0

0

14

1.2%

to 2001

32

1

3

0

2

2

-15

1

0

0

0

26

2.2%

Total

359

101

86

25

134

144

309

21

2

1

0

1,180

100.0%

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