Dáil Éireann Debate, Thursday - 14 February 2019
25. Deputy Joan Burton asked the Minister for Finance the most recent figures available for tax payments that are six months and one year in arrears; the highest amount in arrears for each tax heading; the amount of taxes outstanding as of 31 January 2019; and the amount he deems to be unrecoverable. [7364/19]
View answerI am advised by Revenue that the total amount of tax debt at 31 January 2019 is €4,318m. However, this figure includes €3,235m of debt that is under appeal with the Tax Appeals Commission and €114m of Insolvency Debt, which is not available to Revenue to collect.
The remaining €969m is regarded as a more accurate indicator of actual debt that is available to Revenue for collection. The breakdown of this amount includes €410m that is outstanding for less than 6 months, €87m that is outstanding for between six months and 12 months and €472m that is outstanding for longer than 12 months.
Due to the requirement to protect taxpayer confidentiality, it is not possible for Revenue to provide information on the ‘highest amount in arrears for each tax heading’ as requested by the Deputy. Revenue has however provided me with additional detailed tabular analysis of the debt available for collection position, which I am happy to provide to the Deputy.
Debt Available for Collection €m
|
Age of Debt |
IT |
DIRT |
CT |
CGT |
PAYE |
PRSI |
USC |
RCT |
VAT |
CAT |
ELEVY |
ATT |
Total |
|
1 Year and Over |
€207 |
€0 |
€13 |
€31 |
€21 |
€31 |
€5 |
€7 |
€135 |
€22 |
€0 |
€0 |
€472 |
|
6 Months and Over |
€228 |
€0 |
€15 |
€34 |
€31 |
€42 |
€7 |
€8 |
€171 |
€24 |
€0 |
€0 |
€559 |
|
< 6 Months |
€119 |
€0 |
€22 |
€19 |
€52 |
€62 |
€10 |
€2 |
€90 |
€35 |
€0 |
€0 |
€410 |
Debt Available for Collection €m
|
Year |
IT |
DIRT |
CT |
CGT |
PAYE |
PRSI |
USC |
RCT |
VAT |
CAT |
ELEVY |
ATT |
Total |
|
Over 10 Years |
€24 |
€0 |
€1 |
€7 |
€4 |
€6 |
€0 |
€3 |
€19 |
€0 |
€0 |
€0 |
€65 |
|
9-10 Years |
€3 |
€0 |
€0 |
€1 |
€0 |
€0 |
€0 |
€0 |
€3 |
€0 |
€0 |
€0 |
€8 |
|
8-9 Years |
€9 |
€0 |
€0 |
€5 |
€1 |
€1 |
€0 |
€0 |
€7 |
€2 |
€0 |
€0 |
€25 |
|
7-8 Years |
€9 |
€0 |
€0 |
€2 |
€1 |
€2 |
€0 |
€0 |
€8 |
€1 |
€0 |
€0 |
€22 |
|
6-7 Years |
€11 |
€0 |
€0 |
€2 |
€1 |
€2 |
€0 |
€0 |
€9 |
€1 |
€0 |
€0 |
€26 |
|
5-6 Years |
€15 |
€0 |
€4 |
€2 |
€1 |
€2 |
€0 |
€0 |
€11 |
€1 |
€0 |
€0 |
€37 |
|
4-5 Years |
€28 |
€0 |
€2 |
€2 |
€2 |
€3 |
€1 |
€0 |
€12 |
€2 |
€0 |
€0 |
€51 |
|
3-4 Years |
€34 |
€0 |
€2 |
€2 |
€3 |
€4 |
€1 |
€0 |
€15 |
€3 |
€0 |
€0 |
€64 |
|
2-3 Years |
€30 |
€0 |
€1 |
€5 |
€3 |
€4 |
€1 |
€0 |
€19 |
€4 |
€0 |
€0 |
€67 |
|
1-2 Years |
€44 |
€0 |
€3 |
€3 |
€6 |
€7 |
€2 |
€1 |
€33 |
€10 |
€0 |
€0 |
€109 |
|
6-12 Months |
€21 |
€0 |
€2 |
€2 |
€9 |
€12 |
€2 |
€1 |
€35 |
€2 |
€0 |
€0 |
€87 |
|
3-6 Months |
€46 |
€0 |
€10 |
€3 |
€3 |
€1 |
€1 |
€2 |
€40 |
€5 |
€0 |
€0 |
€110 |
|
2-3 Months |
€55 |
€0 |
€2 |
€7 |
€1 |
€1 |
€0 |
€0 |
€14 |
€26 |
€0 |
€0 |
€108 |
|
1-2 Months |
€8 |
€0 |
€5 |
€2 |
€3 |
€2 |
€1 |
€0 |
€25 |
€2 |
€0 |
€0 |
€48 |
|
Under 1 Month |
€10 |
€0 |
€5 |
€6 |
€45 |
€58 |
€8 |
€0 |
€10 |
€2 |
€0 |
€0 |
€145 |
|
Totals |
€347 |
€0 |
€37 |
€52 |
€83 |
€105 |
€17 |
€10 |
€260 |
€59 |
€0 |
€0 |
€969 |
Note – Total columns may not tot due to rounding
