I am advised by Revenue that the number and value of penalties imposed/collected and the interest collected for the years 2016 to 2019 (to date), broken down by each tax heading, are set out in the following tables.
Table 1 – Number of Penalties Imposed.
Note: A taxpayer may be counted in more than one tax head.
|
2016
|
2017
|
2018
|
2019 YTD
|
PAYE
|
1,154
|
1,221
|
1,442
|
242
|
PRSI
|
100
|
101
|
82
|
23
|
VAT
|
1,763
|
1,759
|
1,617
|
494
|
INCOME TAX (Self-Employed)
|
1,772
|
1,998
|
2,916
|
625
|
CORPORATION TAX
|
428
|
473
|
568
|
163
|
CAPITAL GAINS TAX
|
264
|
300
|
392
|
88
|
RELEVANT CONTRACTS TAX
|
557
|
483
|
518
|
133
|
DIVIDEND WITHHOLDING TAX
|
3
|
5
|
4
|
0
|
RELEVANT TAX ON SHARE OPTION
|
13
|
26
|
18
|
0
|
STAMP DUTY
|
8,255
|
8,280
|
8,207
|
2,378
|
CAPITAL ACQUISITIONS TAX
|
152
|
164
|
134
|
63
|
LOCAL PROPERTY TAX
|
22
|
5
|
6
|
6
|
OTHER
|
5
|
9
|
8
|
1
|
TOTAL
|
14,488
|
14,824
|
15,912
|
4,216
|
Table 2 – Penalties Collected (€m)
|
2016
|
2017
|
2018
|
2019 YTD
|
PAYE
|
€4.93m
|
€4.13m
|
€5.02m
|
€0.87m
|
PRSI
|
€0.61m
|
€0.53m
|
€0.45m
|
€0.15m
|
VAT
|
€4.57m
|
€5.11m
|
€8.01m
|
€4.04m
|
INCOME TAX (Self-Employed)
|
€5.03m
|
€4.66m
|
€5.18m
|
€1.48m
|
CORPORATION TAX
|
€2.06m
|
€2.17m
|
€2.18m
|
€0.28m
|
CAPITAL GAINS TAX
|
€0.75m
|
€0.52m
|
€0.93m
|
€0.20m
|
RELEVANT CONTRACTS TAX
|
€2.68m
|
€2.92m
|
€3.06m
|
€0.66m
|
DIVIDEND WITHHOLDING TAX
|
€0.01m
|
€0.01m
|
€0.01m
|
€0.00m
|
RELEVANT TAX ON SHARE OPTION
|
€0.03m
|
€0.03m
|
€0.05m
|
€0.00m
|
STAMP DUTY
|
€1.27m
|
€1.57m
|
€1.46m
|
€0.46m
|
CAPITAL ACQUISITIONS TAX
|
€0.56m
|
€0.73m
|
€0.30m
|
€0.19m
|
LOCAL PROPERTY TAX
|
€0.00m
|
€0.00m
|
€0.00m
|
€0.00m
|
OTHER
|
€0.05m
|
€0.09m
|
€0.02m
|
€0.00m
|
TOTAL
|
€22.55m
|
€22.47m
|
€26.67m
|
€8.33m
|
Table 3 – Interest Collected (€m)
|
2016
|
2017
|
2018
|
2019 YTD
|
PAYE
|
€16.54m
|
€8.01m
|
€15.27m
|
€6.55m
|
PRSI
|
€4.39m
|
€1.75m
|
€2.63m
|
€1.02m
|
VAT
|
€15.10m
|
€16.34m
|
€18.79m
|
€4.26m
|
INCOME TAX (Self-Employed)
|
€29.28m
|
€33.37m
|
€37.37m
|
€10.58m
|
CORPORATION TAX
|
€11.63m
|
€10.12m
|
€18.22m
|
€1.86m
|
CAPITAL GAINS TAX
|
€5.86m
|
€4.93m
|
€6.60m
|
€1.87m
|
RELEVANT CONTRACTS TAX
|
€0.52m
|
€0.27m
|
€0.40m
|
€0.08m
|
DIVIDEND WITHOLDING TAX
|
€0.11m
|
€0.28m
|
€0.11m
|
€0.36m
|
RELEVANT TAX ON SHARE OPTION
|
€0.74m
|
€0.78m
|
€0.32m
|
€0.09m
|
STAMP DUTY
|
€3.51m
|
€2.62m
|
€1.98m
|
€0.43m
|
CAPITAL ACQUISITIONS TAX
|
€3.07m
|
€2.45m
|
€2.32m
|
€1.03m
|
LOCAL PROPERTY TAX
|
€0.04m
|
€0.08m
|
€0.14m
|
€0.19m
|
OTHER
|
€0.27m
|
€0.26m
|
€0.32m
|
€0.06m
|
Total
|
€91.06m
|
€81.26m
|
€104.47m
|
€28.38m
|
Note: ‘Other’ includes Professional Services Withholding Tax, Deposit Interest Retention Tax, Life Assurance
Exit Tax, Environmental Levy, Betting Duty, Investment Undertaking Tax and Domicile Levy