Dáil Éireann Debate, Thursday - 2 June 2016
158. Deputy Michael McGrath asked the Minister for Finance the interest the Revenue Commissioners levied and collected from the late payment of tax liabilities, by tax category, in each of the years 2012 to 2015; and if he will make a statement on the matter. [14232/16]
View answer159. Deputy Michael McGrath asked the Minister for Finance the penalties the Revenue Commissioners levied and collected from the late payment of tax liabilities, by tax category, in each of the years 2012 to 2015; how this is broken down across different categories of tax; and if he will make a statement on the matter. [14233/16]
View answerI propose to take Questions Nos. 158 and 159 together.
I am advised by Revenue that interest and penalties charged and collected as part of their compliance intervention programmes is as set out in the following tables.
Table 1 - Interest
|
Interest |
2012 |
2013 |
2014 |
2015 |
|
PAYE |
€6.13m |
€12.74m |
€15.28m |
€19.29m |
|
PRSI |
€1.10m |
€2.13m |
€2.24m |
€2.48m |
|
VAT |
€18.90m |
€19.64m |
€17.57m |
€20.80m |
|
INCOME TAX (Self-Employed) |
€18.17m |
€23.27m |
€27.76m |
€26.36m |
|
CORPORATION TAX |
€7.57m |
€14.53m |
€12.86m |
€18.27m |
|
CAPITAL GAINS TAX |
€5.77m |
€12.15m |
€5.62m |
€7.47m |
|
RELEVANT CONTRACTS TAX |
€1.47m |
€1.45m |
€.80m |
€1.25m |
|
PROFESSIONAL SERVICES WITHOLDING TAX |
€.04m |
€.02m |
€.01m |
€.18m |
|
DEPOSIT INTEREST RETENTION TAX |
€.003m |
€.01m |
€.08m |
€.46m |
|
LIFE ASSURANCE EXIT TAX |
€.06m |
€.30m |
€.0004m |
€.30m |
|
DIVIDEND WITHOLDING TAX |
€.05m |
€.23m |
€.16m |
€.13m |
|
ENVIRONMENTAL LEVY |
€.02m |
€.05m |
€.01m |
€.01m |
|
RELEVANT TAX ON SHARE OPTION |
€.02m |
€.18m |
€.23m |
€.27m |
|
BETTING DUTY |
€.01m |
€.04m |
€.04m |
€.01m |
|
STAMP DUTY |
€2.36m |
€3.06m |
€2.74m |
€2.06m |
|
CAPITAL ACQUISITIONS TAX |
€1.25m |
€2.55m |
€2.05m |
€1.41m |
|
INVESTMENT UNDERTAKING TAX |
€.01m |
€.00m |
€.07m |
€.00m |
|
LOCAL PROPERTY TAX |
€.00m |
€.0001m |
€.01m |
€.01m |
|
TOTAL |
€62.93m |
€92.39m |
€87.53m |
€100.76m |
Table 2 - Penalties
|
Penalties |
2012 |
2013 |
2014 |
2015 |
|
PAYE |
€2.36m |
€3.75m |
€3.89m |
€5.29m |
|
PRSI |
€.31m |
€.24m |
€.40m |
€.44m |
|
VAT |
€4.49m |
€5.35m |
€6.03m |
€5.03m |
|
INCOME TAX (Self-Employed) |
€4.48m |
€4.64m |
€8.58m |
€4.40m |
|
CORPORATION TAX |
€1.09m |
€4.63m |
€7.77m |
€2.80m |
|
CAPITAL GAINS TAX |
€1.23m |
€1.30m |
€1.40m |
€.46m |
|
RELEVANT CONTRACTS TAX |
€1.18m |
€.87m |
€.85m |
€1.93m |
|
PROFESSIONAL SERVICES WITHOLDING TAX |
€.06m |
€.01m |
€.01m |
€.01m |
|
DEPOSIT INTEREST RETENTION TAX |
€.00m |
€.003m |
€.00m |
€.00m |
|
LIFE ASSURANCE EXIT TAX |
€.003m |
€.00m |
€.02m |
€.00m |
|
DIVIDEND WITHOLDING TAX |
€.004m |
€.01m |
€.01m |
€.03m |
|
ENVIRONMENTAL LEVY |
€.00m |
€.001m |
€.001m |
€.00m |
|
BETTING DUTY |
€.03m |
€.03m |
€.01m |
€.00m |
|
STAMP DUTY |
€1.90m |
€1.67m |
€1.34m |
€1.32m |
|
CAPITAL ACQUISITIONS TAX |
€.20m |
€.48m |
€.24m |
€.22m |
|
INVESTMENT UNDERTAKING TAX |
€.0004m |
€.00m |
€.00m |
€.00m |
|
LOCAL PROPERTY TAX |
€.00 |
€.0001m |
€.0003m |
€.0002m |
|
TOTAL |
€17.33m |
€23.00m |
€30.54m |
€21.95m |
