asked the Minister for Finance the amount of taxes outstanding for the self employed at the end of 1987 in the following areas (a) PRSI, (b) PAYE, (c) VAT and (d) income tax.
Written Answers. - Taxes Outstanding.
62.
I am informed by the Revenue Commissioners that the task of compiling figures of the amounts of taxes outstanding is undertaken annually by reference to the position at 31 May for publication in the annual report of the Comptroller and Auditor General on the Appropriation Accounts.
Statistics of the amount of taxes outstanding at the end of each year are not compiled.
The most recent report of the Comptroller and Auditor General is for the year 1986 and shows the amounts outstanding under the various tax headings as at 31 May 1987, under Schedules 1 to 10 (pages xii to xx).
Except in the case of health contributions, the youth employment levy and the income levy — the only PRSI contributions hitherto payable by the self-employed — statistics are not available which would enable the Revenue Commissioners to identify outstanding balances attributable solely to the self-employed.
A summary of the Comptroller and Auditor-General's most recent report in so far as outstanding tax balances are concerned was provided in my reply to a parliamentary question tabled by Deputy Higgins for answer on Tuesday, 8 December 1987 (Official Report Vol. 376, No. 5, Cols. 1061-1063).
A breakdown of the amounts of health contributions and levies outstanding from farmers and other self-employed people was given in my reply to a parliamentary question tabled by Deputy Desmond for answer on 20 October 1987 (Official Report Vol. 374, No. 3, Cols. 559-561).