Dáil Éireann Debate, Tuesday - 28 June 2016
81. Deputy David Cullinane asked the Minister for Finance the income, gains and taxable income of companies that filed a return on corporation tax, by range of tax liability band (details supplied) in each of the years 2008 to 2014 in tabular form. [18015/16]
View answerI am informed by Revenue that the tables below show, by range of tax liability, the net trading income, net chargeable gains and taxable income of companies that filed a Corporation Tax return in each of the years 2008 -2014. I am advised, following an extensive review of Revenue data, that the taxable income information is not available for the year 2008.
The Deputy may wish to note that tax liability is calculated on the basis of applying the various Corporation Tax rates to trading and non-trading profits and incomes of companies and allows for the deduction of certain reliefs, allowances and credits at various points in the calculation process. This calculation process is outlined in detail on the Revenue website under the heading Corporation Tax Calculation at http://www.revenue.ie/en/about/statistics/corporation-tax-calculation.html.
Corporation Tax For The Tax Year 2008 (Taxable Income Not Available)
|
Range Of Tax Liability |
Net Trading Income - €m |
Net Chargeable Gains - €m |
|
No Net Liability |
7,058 |
123 |
|
€1 - €25,000 |
8,141 |
53 |
|
€25,001 - €50,000 |
1,636 |
24 |
|
€50,001 - €75,000 |
777 |
25 |
|
€75,001 - €100,000 |
672 |
14 |
|
€100,001 - €200,000 |
2,295 |
64 |
|
€200,001 - €300,000 |
933 |
34 |
|
€300,001 - €400,000 |
783 |
183 |
|
€400,001 - €500,000 |
446 |
15 |
|
€500,001 - €600,000 |
285 |
38 |
|
€600,001 - €700,000 |
234 |
29 |
|
€700,001 - €800,000 |
850 |
14 |
|
€800,001 - €900,000 |
128 |
5 |
|
€900,001 - €1,000,000 |
187 |
17 |
|
€1,000,001 - €5,000,000 |
3,114 |
143 |
|
€5,000,001 - €10,000,000 |
1,810 |
45 |
|
over €10,000,000 |
13,593 |
370 |
|
Total |
42,941 |
1,195 |
Corporation Tax Liability For The Tax Year 2009
|
Range Of Tax Liability |
Net Trading Income - €m |
Net Chargeable Gains - €m |
Net Taxable Income - €m |
|
No Net Liability |
4,285 |
59 |
1,729 |
|
€1 - €25,000 |
1,462 |
21 |
1,280 |
|
€25,001 - €50,000 |
798 |
16 |
962 |
|
€50,001 - €75,000 |
483 |
13 |
470 |
|
€75,001 - €100,000 |
330 |
4 |
333 |
|
€100,001 - €200,000 |
1,432 |
25 |
1,027 |
|
€200,001 - €300,000 |
980 |
11 |
641 |
|
€300,001 - €400,000 |
755 |
22 |
691 |
|
€400,001 - €500,000 |
382 |
4 |
396 |
|
€500,001 - €600,000 |
368 |
10 |
384 |
|
€600,001 - €700,000 |
361 |
5 |
400 |
|
€700,001 - €800,000 |
256 |
14 |
301 |
|
€800,001 - €900,000 |
737 |
9 |
256 |
|
€900,001 - €1,000,000 |
331 |
4 |
330 |
|
€1,000,001 - €5,000,000 |
7,577 |
97 |
5,715 |
|
€5,000,001 - €10,000,000 |
3,840 |
36 |
3,578 |
|
over €10,000,000 |
26,485 |
86 |
19,264 |
|
Total |
50,860 |
435 |
37,756 |
Corporation Tax Liability For The Tax Year 2010
|
Range Of Tax Liability |
Net Trading Income - €m |
Net Chargeable Gains - €m |
Net Taxable Income - €m |
|
No Net Liability |
3,731 |
87 |
3,354 |
|
€1 - €25,000 |
1,247 |
33 |
1,113 |
|
€25,001 - €50,000 |
766 |
9 |
616 |
|
€50,001 - €75,000 |
395 |
13 |
428 |
|
€75,001 - €100,000 |
359 |
5 |
304 |
|
€100,001 - €200,000 |
2,792 |
15 |
1,158 |
|
€200,001 - €300,000 |
617 |
4 |
586 |
|
€300,001 - €400,000 |
516 |
0 |
504 |
|
€400,001 - €500,000 |
892 |
- |
365 |
|
€500,001 - €600,000 |
338 |
7 |
353 |
|
€600,001 - €700,000 |
414 |
10 |
436 |
|
€700,001 - €800,000 |
374 |
3 |
316 |
|
€800,001 - €900,000 |
247 |
11 |
277 |
|
€900,001 - €1,000,000 |
668 |
6 |
651 |
|
€1,000,001 - €5,000,000 |
8,156 |
111 |
6,425 |
|
€5,000,001 - €10,000,000 |
3,490 |
- |
2,928 |
|
over €10,000,000 |
29,637 |
1 |
21,402 |
|
Total |
54,638 |
316 |
41,216 |
Corporation Tax Liability For The Tax Year 2011
|
Range Of Tax Liability |
Net Trading Income - €m |
Net Chargeable Gains - €m |
Net Taxable Income - €m |
|
No Net Liability |
2,887 |
121 |
2,341 |
|
€1 - €25,000 |
1,914 |
16 |
1,177 |
|
€25,001 - €50,000 |
749 |
9 |
640 |
|
€50,001 - €75,000 |
814 |
5 |
839 |
|
€75,001 - €100,000 |
292 |
4 |
280 |
|
€100,001 - €200,000 |
1,578 |
12 |
1,027 |
|
€200,001 - €300,000 |
543 |
13 |
601 |
|
€300,001 - €400,000 |
735 |
3 |
518 |
|
€400,001 - €500,000 |
381 |
8 |
490 |
|
€500,001 - €600,000 |
346 |
4 |
374 |
|
€600,001 - €700,000 |
393 |
6 |
336 |
|
€700,001 - €800,000 |
432 |
7 |
280 |
|
€800,001 - €900,000 |
218 |
2 |
230 |
|
€900,001 - €1,000,000 |
427 |
0 |
374 |
|
€1,000,001 - €5,000,000 |
7,931 |
122 |
5,937 |
|
€5,000,001 - €10,000,000 |
4,265 |
27 |
2,765 |
|
over €10,000,000 |
31,942 |
7 |
21,855 |
|
Total |
55,846 |
366 |
40,063 |
Corporation Tax Liability For The Tax Year 2012
|
Range Of Tax Liability |
Net Trading Income - €m |
Net Chargeable Gains - €m |
Net Taxable Income - €m |
|
No Net Liability |
6,334 |
59 |
3,356 |
|
€1 - €25,000 |
1,989 |
23 |
1,573 |
|
€25,001 - €50,000 |
730 |
7 |
685 |
|
€50,001 - €75,000 |
364 |
3 |
380 |
|
€75,001 - €100,000 |
290 |
5 |
305 |
|
€100,001 - €200,000 |
1,930 |
47 |
1,022 |
|
€200,001 - €300,000 |
650 |
5 |
610 |
|
€300,001 - €400,000 |
529 |
5 |
498 |
|
€400,001 - €500,000 |
413 |
3 |
426 |
|
€500,001 - €600,000 |
401 |
11 |
399 |
|
€600,001 - €700,000 |
506 |
6 |
392 |
|
€700,001 - €800,000 |
378 |
3 |
327 |
|
€800,001 - €900,000 |
681 |
- |
264 |
|
€900,001 - €1,000,000 |
290 |
1 |
246 |
|
€1,000,001 - €5,000,000 |
7,769 |
61 |
6,196 |
|
€5,000,001 - €10,000,000 |
3,467 |
21 |
2,866 |
|
over €10,000,000 |
31,138 |
0 |
23,698 |
|
Total |
57,858 |
260 |
43,243 |
Corporation Tax Liability For The Tax Year 2013
|
Range Of Tax Liability |
Net Trading Income - €m |
Net Chargeable Gains - €m |
Net Taxable Income - €m |
|
No Net Liability |
2,124 |
344 |
2,391 |
|
€1 - €25,000 |
4,556 |
16 |
3,059 |
|
€25,001 - €50,000 |
718 |
6 |
648 |
|
€50,001 - €75,000 |
503 |
5 |
447 |
|
€75,001 - €100,000 |
333 |
4 |
493 |
|
€100,001 - €200,000 |
1,979 |
10 |
1,129 |
|
€200,001 - €300,000 |
814 |
9 |
681 |
|
€300,001 - €400,000 |
1,237 |
7 |
650 |
|
€400,001 - €500,000 |
490 |
3 |
429 |
|
€500,001 - €600,000 |
803 |
0 |
508 |
|
€600,001 - €700,000 |
376 |
1 |
326 |
|
€700,001 - €800,000 |
345 |
4 |
278 |
|
€800,001 - €900,000 |
297 |
- |
237 |
|
€900,001 - €1,000,000 |
286 |
3 |
213 |
|
€1,000,001 - €5,000,000 |
7,094 |
33 |
5,197 |
|
€5,000,001 - €10,000,000 |
4,796 |
42 |
3,570 |
|
over €10,000,000 |
30,407 |
158 |
20,208 |
|
Total |
57,160 |
646 |
40,462 |
Corporation Tax Liability For The Tax Year 2014
|
Range Of Tax Liability |
Net Trading Income - €m |
Net Chargeable Gains - €m |
Net Taxable Income - €m |
|
No Net Liability |
2,010 |
28 |
3,645 |
|
€1 - €25,000 |
2,260 |
25 |
2,200 |
|
€25,001 - €50,000 |
956 |
7 |
818 |
|
€50,001 - €75,000 |
3,592 |
5 |
878 |
|
€75,001 - €100,000 |
430 |
6 |
476 |
|
€100,001 - €200,000 |
1,879 |
27 |
1,222 |
|
€200,001 - €300,000 |
1,566 |
8 |
1,024 |
|
€300,001 - €400,000 |
589 |
10 |
725 |
|
€400,001 - €500,000 |
585 |
5 |
551 |
|
€500,001 - €600,000 |
642 |
6 |
404 |
|
€600,001 - €700,000 |
518 |
12 |
458 |
|
€700,001 - €800,000 |
327 |
2 |
320 |
|
€800,001 - €900,000 |
554 |
6 |
372 |
|
€900,001 - €1,000,000 |
247 |
5 |
271 |
|
€1,000,001 - €5,000,000 |
11,041 |
106 |
7,613 |
|
€5,000,001 - €10,000,000 |
6,261 |
40 |
4,138 |
|
over €10,000,000 |
31,658 |
306 |
25,590 |
|
Total |
65,117 |
604 |
50,703 |
