Michael Creed
Ceist:142 Mr. Creed asked the Minister for Finance the number of VAT districts in the country; the geographical extent of each; and the total amount of VAT collected in each district in 1990.
Written Answers. - VAT Districts.
There are tax districts in the country whose responsibilities include the assessment of VAT liability. The location of these district offices and the geographical extent of each is as follows:
|
District |
Geographical Coverage |
|
Athlone |
Major part of County Roscommon, parts of Westmeath and Offaly. |
|
Castlebar |
County Mayo. |
|
Cork |
County Cork. |
|
Dundalk |
Cavan and Monaghan and major part of Louth (excluding Drogheda and environs). |
|
Galway |
County Galway. |
|
Kilkenny |
Carlow, Laois and major part of Kilkenny. |
|
Letterkenny |
County Donegal. |
|
Limerick |
Limerick, Clare and part of Tipperary (Nenagh). |
|
Sligo |
Sligo, Leitrim and part of Roscommon. |
|
Thurles |
Major part of Tipperary. |
|
Tralee |
Kerry. |
|
Waterford |
Waterford, South Tipperary and South Kilkenny. |
|
Wexford |
County Wexford. |
|
Dublin |
Dublin, Kildare, Meath, Wicklow and parts of Westmeath, Offaly and Louth (Drogheda and environs). |
VAT payments and claims for repayments are dealt with centrally in the Office of the Collector General. A breakdown of the VAT collected in relation to each district is not available. The overall Exchequer receipts on VAT in 1990 were £1,979 million.