I have been advised by the Revenue Commissioners that the numbers to which the Deputy refers are different because different methods were used by them to compile the figures. The figures in the reply to Parliamentary Question No. 91 of 12 January 2012, are based on the number of Inland Revenue Affidavits filed in a year, and were based on historical manual records of Capital Acquisitions tax correspondence. The figures in reply to Parliamentary Question No. 295 of 17 September 2014, are based on the number of Inland Revenue Affidavits processed during a year.
Arising from the deployment of new technology in Revenue, in conjunction with the modernisation of CAT in 2010, figures are now recorded electronically when the forms CA24 are processed by Revenue rather than when they are received.
Revenue apologises for not clearly distinguishing the nature of activity reported for different years.
This table sets out the number of Inland Revenue Affidavits received by Revenue in the years 2005 to 2009.
|
Year
|
Inland Revenue Affidavits Received *
|
|
2005
|
21,881
|
|
2006
|
22,225
|
|
2007
|
23,196
|
|
2008
|
23,748
|
|
2009
|
19,219
|
* The figures for these years are extracted from manual records of items processed in Revenue's CAT unit, and on re-examination of the figures it would appear that they include in some instances beneficiaries as well as disponors, and also other forms including for example corrective affidavits.
This table sets out the number of Inland Revenue Affidavits processed by Revenue in the years 2010 to 2014.
|
Year
|
Inland Revenue Affidavits Processed
|
|
2010
|
9,576
|
|
2011
|
13,548
|
|
2012
|
12,946
|
|
2013
|
12,484
|
|
2014
|
15,089
|
