Dáil Éireann Debate, Tuesday - 1 June 2010
133 Deputy Michael McGrath asked the Minister for Finance the amount owed by businesses to the Revenue Commissioners under each tax heading; the age profile of arrears; and the steps being taken by the Revenue Commissioners to engage with business currently struggling to meet their tax liabilities. [22771/10]
Amharc ar fhreagraI am advised by the Revenue Commissioners that the total amount of tax outstanding at 31 March 2010 was €2,112 m. Of the total outstanding at end March 2010, €669 m is the subject of appeal, leaving €1,443 m available for collection. The table attached shows the age profile of this collectible debt and the breakdown under each tax heading. This amount includes monies owed by both businesses and individuals. The economic and financial environment in which Revenue and its customers operate has been extremely challenging over the last number of years. Notwithstanding the difficult economic, financial and business environment Revenue is clearly focused on securing the taxes and duties due to the Exchequer on a timely basis. This approach is appropriate to ensure the collection of tax as effectively as possible in the current environment.
I am assured by Revenue that it is aware of the difficulties faced by some taxpayers and businesses in the difficult environment that prevails at the moment. Revenue is conscious of the need to strike the appropriate balance between giving some latitude to viable businesses experiencing short-term difficulties and ensuring timely collection of tax debts. Indeed, Revenue responded to the current problematic environment as it emerged by actively encouraging businesses experiencing particular payment difficulties to proactively engage with them when the issues start to emerge so that an agreed approach to them can be put in place and timely compliance speedily restored. I commend Revenue for the work that it has done in that regard and in the practical support and assistance it has been providing and continues to provide to viable businesses. I am aware that tax practitioners and representative bodies have recognised and welcomed the Revenue efforts in this regard also.
I know that Revenue is, when required, fully committed to taking the appropriate measures, including the necessary enforcement action, where a business is not viable or seeks to deliberately evade the obligation to pay what is owed, on time. Aside from the importance of ensuring that debts due are recovered to the greatest extent possible, this also ensures that compliant businesses are not put at a competitive disadvantage. I am fully supportive of Revenue's action in deploying the necessary collection and enforcement measures to address non-compliance in such circumstances.
|
All Years to 1998 |
98/99 |
99/00 |
2000/01 |
2001 |
2002 |
2003 |
2004 |
2005 |
2006 |
2007 |
2008 |
2009 |
Total All Years |
|
|
Taxhead |
€M |
€M |
€M |
€M |
€M |
€M |
€M |
€M |
€M |
€M |
€M |
€M |
€M |
€M |
|
Income Tax |
21.18 |
6.71 |
4.71 |
9.55 |
5.55 |
7.92 |
10.46 |
15.75 |
23.36 |
35.58 |
57.62 |
85.62 |
3.13 |
287.15 |
|
Corporation Tax |
7.29 |
0.76 |
0.18 |
0.63 |
0.15 |
0.31 |
1.29 |
0.69 |
4.33 |
3.60 |
7.26 |
20.39 |
21.17 |
68.06 |
|
PAYE |
1.35 |
0.38 |
0.63 |
1.08 |
1.37 |
2.86 |
3.15 |
3.88 |
5.17 |
7.95 |
12.25 |
30.96 |
88.52 |
159.56 |
|
PRSI |
1.13 |
0.33 |
0.69 |
1.21 |
1.48 |
2.42 |
2.58 |
4.15 |
5.64 |
9.52 |
19.52 |
54.13 |
147.93 |
250.74 |
|
CGT |
4.38 |
0.17 |
0.96 |
1.02 |
1.08 |
3.18 |
1.88 |
5.23 |
12.67 |
24.70 |
26.16 |
20.24 |
1.51 |
103.18 |
|
CAT |
1.04 |
0.13 |
0.81 |
0.47 |
0.05 |
0.33 |
0.00 |
0.13 |
0.00 |
0.00 |
0.00 |
0.00 |
0.00 |
2.96 |
|
RCT (Net) |
0.64 |
0.11 |
0.70 |
0.58 |
0.55 |
-0.50 |
0.72 |
3.63 |
6.61 |
8.85 |
9.82 |
8.60 |
11.30 |
51.61 |
|
VAT (Net) |
-5.48 |
-0.33 |
0.44 |
2.28 |
2.12 |
6.19 |
0.44 |
14.60 |
10.43 |
32.25 |
44.04 |
134.19 |
273.13 |
514.31 |
|
Abolished Taxes |
5.57 |
0.00 |
0.00 |
0.00 |
0.00 |
0.00 |
0.00 |
0.00 |
0.00 |
0.00 |
0.00 |
0.00 |
0.00 |
5.57 |
|
Total |
37.10 |
8.27 |
9.13 |
16.82 |
12.34 |
22.72 |
20.52 |
48.06 |
68.20 |
122.46 |
176.67 |
354.13 |
546.70 |
1,443.13 |
|
% |
2.57% |
0.57% |
0.63% |
1.17% |
0.86% |
1.57% |
1.42% |
3.33% |
4.73% |
8.49% |
12.24% |
24.54% |
37.88% |
100.00% |
134 Deputy Paul Kehoe asked the Minister for Finance when notice of assessment will be issued in respect of a person (details supplied); and if he will make a statement on the matter. [22772/10]
Amharc ar fhreagraI am advised by the Revenue Commissioners that the taxpayer lodged a Return of Income on 6 November 2009. However, the accounts submitted did not refer to the correct period and they were subsequently returned to the individual with a request that correct accounts be provided. When these are received the relevant notice of assessment will be issued. There is no record of Revenue having received accounts from the taxpayer in January.
