I am informed by the Revenue Commissioners that the exact information sought for indirect taxation on a county basis is not available. Revenue Sheriffs, County Registrars or their officers operate for the purposes of enforcement of tax debt within certain geographical boundaries known as a "bailiwick" which equates geographically with "county". Data on the net receipts of some taxes can be linked to bailiwicks to provide an estimated breakdown of receipts on a county basis.
The following table sets out the estimated breakdown of net receipts for VAT (Domestic) for the years 2005 to 2008 inclusive. Basic data is not recorded in such a manner as would enable a breakdown by county to be provided in respect of the yield from Customs, Excise and VAT at the point of Import. Corresponding figures for 2009 will not be available until some time after the end of the year.
Estimated breakdown of Vat (Domestic) collection by county for 2005-2008
County
|
2005
|
2006
|
2007
|
2008
|
|
€m
|
€m
|
€m
|
€m
|
Donegal
|
130.9
|
147.0
|
161.0
|
146.3
|
Monaghan
|
77.9
|
83.1
|
84.9
|
73.9
|
Cavan
|
108.7
|
123.3
|
131.6
|
120.2
|
Louth
|
236.8
|
247.2
|
245.7
|
212.9
|
The liability of a trader to VAT is generally dealt with by reference to the location of the trader's registered office even though the economic activity may be carried on in another county.