asked the Minister for Finance the number of proceedings for failure to lodge statutory tax returns; and the number of cases where penalties were imposed and the amounts of the penalty in each of the tax years ended April, 1979, 1980, 1981 and 1982.
Written Answers. - Taxation Statistics.
407.
The relevant statistics are compiled on a calendar year basis. The attached table shows the information requested for the years 1978 to 1982 inclusive.
|
Year |
Penalty Proceedings Commenced |
Number of cases where Penalty Imposed by Courts |
Amounts of Penalties Imposed by Courts |
|
(1) |
(2) |
(3) |
(4) |
|
£ |
|||
|
1978 |
29 |
8 |
1,310 |
|
1979 |
853 |
277 |
151,523 |
|
1980 |
916 |
349 |
699,763 |
|
1981 |
1,237 |
430 |
98,903 |
|
1982 |
2,335 |
705 |
176,709 |
Notes: The decrease in the amount of penalties for the years 1981 and 1982 was due to the fact that district courts questioned the validity of proceedings where a cumulative penalty was sought in the case of a continuing offence. Thereafter, penalties in fixed amounts (subject to a maximum of £500) were sought. These maximum penalties were raised to £800 by section 60 of the Finance Act, 1982.
The Figures in column 2 relate to the number of proceedings commenced in the year even though they may not have been brought to hearing in that year.
408.
asked the Minister for Finance the number of back duty cases investigated and completed in each of the financial years ended April, 1979, 1980, 1981 and 1982; the amount of tax involved in settlement of these cases; and the amount levied in respect of penalties and interest charges.
The relevant statistics are compiled on a calendar year basis. The attached table shows the information requested for the years 1978 to 1982 inclusive.
|
Year |
Back duty cases investigated and completed |
Amount of tax involved |
Amount of penalties and interest charges levied |
Total |
|
1978 |
166 |
£2,252,037 |
£837,738 |
£3,089,775 |
|
1979 |
120 |
£2,202,042 |
£556,331 |
£2,758,373 |
|
1980 |
110 |
£1,175,348 |
£429,472 |
£1,604,820 |
|
1981 |
102 |
£1,120,541 |
£426,560 |
£1,547,101 |
|
1982 |
110 |
£1,951,939 |
£994,006 |
£2,945,945 |
409.
asked the Minister for Finance (1) the number of enforcement actions that have been initiated to recover unpaid taxes; (2) the sum of money involved; and (3) the amount of tax recovered in each tax category in respect of the tax years 1979, 1980, 1981 and 1982.
The information requested is not available in respect of tax years. Individual enforcement actions may involve several items of default involving different years. The available statistics, which are given in the attached table, show the enforcement actions initiated and the yield in the years in question. The actions and the yield are not directly related as there is a time-lag between initiation and yield.
Figures for court action for VAT and PAYE/PRSI in 1979 and 1980 are not readily available.
In relation to the capital taxes (Capital Acquisitions Tax, Estate Duty, Wealth Tax and Capital Gains Tax), there are at present 388 cases proceeding in the courts for enforcement of unpaid taxes. The records which are kept in connection with these taxes would not be adequate to furnish the information requested without a considerable amount of official time being devoted to the necessary analysis.
Enforcement actions initiated 1979-1982
|
VAT |
PAYE/PRSI |
Income Tax (Self-employed including farmers) |
Corporation Tax |
|||||||||
|
Number |
Face-value |
Yield |
Number |
Face-value |
Yield |
Number |
Face-value |
Yield |
Number |
Face-value |
Yield |
|
|
£m |
£m |
£m |
£m |
£m |
£m |
£m |
£m |
|||||
|
Courts1979 |
813 |
2.842 |
0.526 |
52 |
0.401 |
0.121 |
||||||
|
1980 |
1,592 |
8.289 |
1.015 |
212 |
1.244 |
0.171 |
||||||
|
1981 |
30 |
0.691 |
0.153 |
39 |
2.002 |
0.058 |
1,904 |
11.430 |
1.097 |
184 |
1.103 |
0.106 |
|
1982 |
330 |
20.811 |
1.326 |
422 |
28.326 |
2.393 |
1,769 |
14.054 |
0.858 |
491 |
7.232 |
0.177 |
|
Sheriffs Co. Regr's 1979 |
3,672 |
15.303 |
2.661 |
5,393 |
15.741 |
1.097 |
4,296 |
5.837 |
1.680 |
762 |
1.739 |
0.352 |
|
1980 |
12,050 |
59.301 |
8.179 |
10,694 |
44.216 |
8.905 |
17,606 |
41.013 |
3.008 |
3,146 |
12.971 |
0.859 |
|
1981 |
17,123 |
69.975 |
10.661 |
10,511 |
55.351 |
6.497 |
20,161 |
28.969 |
3.133 |
6,250 |
26.783 |
1.676 |
|
1982 |
16,790 |
99.097 |
13.386 |
18,704 |
135.128 |
7.562 |
7,297 |
12.565 |
2.221 |
3,660 |
23.024 |
1.888 |
410.
asked the Minister for Finance the amount of interest charged on late tax payments and the amount of such interest charged that was actually collected in respect of the tax years 1979, 1980, 1981 and 1982.
Figures of interest chargeable are not available. The attached table gives details of the amount of interest paid in respect of the years in question.
Interest paid in respect of late payments at 31 December 1982
|
VAT |
PAYE/PRSI |
Income Tax (self-employed including farmers) |
Corporation Tax |
Capital Gains Tax |
|
|
Interest paid |
Interest paid |
Interest paid |
Interest paid |
Interest paid |
|
|
£m |
£m |
£m |
£m |
£m |
|
|
1979 |
0.927 |
0.433 |
0.886 |
0.719 |
0.029 |
|
1980 |
1.289 |
0.956 |
0.813 |
0.700 |
0.046 |
|
1981 |
1.533 |
1.496 |
0.452 |
0.442 |
0.021 |
|
1982 |
0.308 |
1.483 |
0.182 |
0.139 |
0.013 |
Notes: (1) The figures for VAT are on calendar year basis. For the remaining taxes the figures relate to the income tax year ended in the quoted calendar year.
(2) Interest becomes chargeable when tax is not paid on the due date or within the period of grace granted.
(3) Interest charged in relation to Capital Acquisitions Tax, Estate Duty and Wealth Tax is regarded as part of the tax or duty and no separate record of interest due or paid is kept. For this reason, it is not possible to supply the information requested in relation to these taxes.
411.
asked the Minister for Finance the amount of taxation collected on time and the amount collected late in respect of the tax years 1981-82, 1980-81, 1979-80 and 1978-79 under each of the tax categories.
The information requested is given in the attached table. There are some qualifications.
For VAT and PAYE-PRSI "on time" is taken to refer to paid within the relevant year. Some payments on time on this basis would be late by strict reference to their two-monthly or monthly due dates.
The due dates for payment of income tax other than PAYE vary to some extent because of appeal procedures and the varying dates on which tax on additional and late assessments is due. In these circumstances, an arbitrary single date has been adopted for such income tax purposes viz. the due date for the second instalment¹ plus period of grace as marking the limit of "on time". The figures for such income tax are therefore illustrative.
In the case of corporation tax the date the tax becomes due and payable is determined by the accounting period of the company or the date the tax is assessed, depending on the time of incidence of either of these events. It is not possible to provide any information on how much of the receipt was received on time and how much was received late, without extensive analysis of individual cases.
Capital Acquisitions Tax, Estate Duty, Capital Gains Tax and Wealth Tax become/became payable on a variety of due dates depending on various factors. Accordingly it is not possible to supply the information requested as records are not kept in such a manner as to enable this to be done.
¹For 1978 and 1979, this related to all self-employed, and for subsequent years to full-time farmers only.
Tax paid on time and paid late
|
VAT |
PAYE/PRSI |
Income Tax (self-employed including farmers) |
||||
|
Paid on time |
Paid at 31/12/82 |
Paid on time |
Paid at 31/12/82 |
Paid on time |
Paid at 31/12/82 |
|
|
£m |
£m |
£m |
£m |
£m |
£m |
|
|
1978 |
476 |
518 |
544 |
627 |
59 |
86 |
|
1979 |
490 |
574 |
1,092 |
1,171 |
81 |
117 |
|
1980 |
590 |
678 |
1,359 |
1,468 |
100 |
132 |
|
1981 |
774 |
889 |
1,672 |
1,785 |
111 |
147 |
Note: The figures for VAT are on calendar year basis. For PAYE/PRSI and income tax the figures relate to the income tax year begun in the quoted calendar year.
412.
asked the Minister for Finance the estimated level of paid and unpaid taxes in respect of the financial years ended April 1981 and 1980, respectively, under each of the tax categories as at 31 December 1982.
The figures requested are given in the attached tables.
Taxes outstanding for the year of account 1979-80
Figures as at 31 December 1982
|
Paid |
Balance Outstanding |
Distribution of balance outstanding |
|||||
|
Under appeal or enquiry |
Awaiting demand |
Under demand |
With arrears section |
Under enforcement |
|||
|
£m |
£m |
£m |
£m |
£m |
£m |
£m |
|
|
VAT¹ |
574 |
16.27 |
6.27 |
1.42 |
3.01 |
— |
5.57 |
|
PAYE |
800 |
6.15 |
2.15 |
2.08 |
0.41 |
0.03 |
1.48 |
|
PRSI |
371 |
5.94 |
1.70 |
2.07 |
0.43 |
0.03 |
1.71 |
|
Income Tax (self-employed including farmers) |
113 |
119.07 |
68.30 |
3.30 |
20.48 |
3.89 |
23.10 |
|
Corporation Tax |
135 |
63.84 |
41.57 |
1.63 |
9.69 |
3.08 |
7.87 |
|
Capital Gains Tax |
5 |
11.27 |
8.76 |
0.19 |
0.53 |
— |
1.79 |
|
Capital Acquisitions Tax, Estate Duty and Wealth Tax² |
11 |
0.87³ |
¹Calendar year 1979.
²Calendar year 1980.
³Breakdown not readily available.
Tax outstanding for the year of account 1980-81
Figures as at 31 December 1982
|
Paid |
Balance Outstanding |
Distribution of balance outstanding |
|||||
|
Under appeal or enquiry |
Awaiting demand |
Under demand |
With arrears section |
Under enforcement |
|||
|
£m |
£m |
£m |
£m |
£m |
£m |
£m |
|
|
VAT¹ |
678 |
30.76 |
10.10 |
3.15 |
7.32 |
— |
10.19 |
|
PAYE |
978 |
13.00 |
2.80 |
3.95 |
1.56 |
1.00 |
3.69 |
|
PRSI |
490 |
23.04 |
3.10 |
3.97 |
12.11 |
0.03 |
3.83 |
|
Income Tax (self-employed including farmers) |
129 |
230.70 |
148.01 |
4.66 |
40.98 |
4.57 |
32.48 |
|
Corporation Tax |
153 |
154.90 |
120.23 |
2.38 |
18.49 |
2.89 |
10.91 |
|
Capital Gains Tax |
7 |
14.95 |
10.81 |
0.18 |
0.91 |
— |
3.06 |
|
Capital Acquisitions Tax, Estate Duty and Wealth Tax² |
12 |
2.46³ |
¹Calendar year 1980.
²Calendar year 1981.
³Breakdown not readily available.