Thursday, 2 May 2013

Ceisteanna (74)

Dessie Ellis

Ceist:

74. Deputy Dessie Ellis asked the Minister for Finance if he will provide the tax take broken down by county or bailiwick for income tax PAYE and non-PAYE, VAT, corporation tax and capital gains tax for the years 2000, 2007 and 2011. [21046/13]

Amharc ar fhreagra

Freagraí scríofa (Ceist ar Finance)

I am informed by the Revenue Commissioners that the relevant information available on a geographical basis is an estimated breakdown of the net receipt from PAYE, VAT (Internal), Corporation Tax, Income Tax (non-PAYE) and Capital Gains Tax on the basis of "bailiwick" (meaning the jurisdiction or boundaries within which. Revenue Sheriffs, County Registrars or their officers operate for the purposes of enforcement of tax debt). It equates geographically with "county" while also providing separate breakdowns for "city" and "county" in the case of counties Dublin and Cork. The figures for these bailiwicks have been amalgamated to merge the results for city and county in each case. The available information for the years requested is shown in the following tables.

In considering the data it should be noted that the amount of tax attributed to a county may not necessarily be an indication of economic activity in that county for any of the following reasons:

1. 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.

2. An employer’s liability for PAYE is normally attributed to the county in which wages and salaries are paid, even though the employees may work in different counties.

3. Companies are associated on the tax record with the county address of the head-office or branch with which contact is established for tax purposes, which may be different to the city or county addresses of other branches. The distribution of corporate tax between regions can also vary from year to year as companies relocate.

4. Self-employed persons are associated on the tax record with the address at which the business is located, which may be in a different county to the home address.

Estimated breakdown of tax collection by county for 2000

County

Income Tax PAYE

Income Tax non-PAYE

VAT (domestic)

Corporation tax

Capital Gains tax

-

€m

€m

€m

€m

€m

Carlow

17.24

8.70

32.07

15.12

5.55

Cavan

30.35

12.28

44.44

10.68

1.80

Clare

46.84

17.78

62.80

48.66

18.04

Donegal

54.79

20.85

68.44

17.62

8.23

Galway

447.71

38.78

165.80

70.80

32.20

Kerry

52.72

28.38

75.93

23.17

12.27

Kildare

176.27

39.73

144.28

201.95

45.44

Kilkenny

115.98

17.80

55.04

13.76

7.06

Laois

15.16

10.11

31.21

5.42

4.19

Leitrim

18.97

4.32

10.27

1.38

0.61

Limerick

137.37

44.67

176.51

69.47

16.41

Longford

23.06

5.19

15.74

3.62

2.55

Louth

95.70

16.93

133.96

49.42

8.16

Mayo

56.33

19.29

65.87

42.61

8.99

Meath

83.07

35.01

96.98

20.68

29.62

Monaghan

29.92

8.13

37.99

9.52

1.10

Offaly

123.69

11.48

37.69

10.73

5.08

Roscommon

31.21

8.46

28.25

6.86

3.81

Sligo

48.48

8.25

27.17

6.76

11.31

Tipperary

104.28

34.18

97.41

90.60

10.40

Waterford

153.75

21.19

65.37

37.65

9.68

Westmeath

474.18

13.62

57.33

21.32

23.78

Wexford

65.45

28.86

89.61

31.02

16.38

Wicklow

77.29

32.80

87.22

86.47

31.02

Dublin

4082.91

1366.67

3903.35

2563.33

396.27

Cork

448.95

110.73

494.96

323.08

52.15

Other/foreign

81.11

67.33

287.44

103.71

11.16

Totals

7092.76

2031.47

6393.13

3885.40

773.27

Estimated breakdown of tax collection by county for 2007

County

Income Tax PAYE

Income Tax non-PAYE

VAT (domestic)

Corporation tax

Capital Gains tax

-

€m

€m

€m

€m

€m

Carlow

73.08

36.12

87.51

16.42

37.83

Cavan

101.68

33.69

131.99

57.67

31.61

Clare

166.97

60.77

127.24

117.23

47.58

Donegal

95.40

66.85

161.45

31.40

65.39

Galway

467.61

178.59

396.05

122.99

154.17

Kerry

358.58

92.97

186.27

38.06

49.55

Kildare

312.48

149.85

434.99

185.95

170.40

Kilkenny

172.43

60.71

139.84

25.99

31.31

Laois

48.62

39.03

91.67

14.15

34.49

Leitrim

75.88

12.57

27.76

4.03

5.66

Limerick

347.77

116.94

309.59

157.98

75.52

Longford

34.76

17.29

40.65

14.89

15.26

Louth

139.67

56.11

246.44

85.07

77.31

Mayo

114.31

68.93

169.67

45.82

41.53

Meath

208.56

136.43

270.96

120.73

133.57

Monaghan

50.36

26.85

85.19

17.12

20.44

Offaly

125.20

40.77

98.32

23.85

30.07

Roscommon

35.95

27.54

72.63

10.19

19.24

Sligo

104.73

30.92

62.91

26.76

28.95

Tipperary

138.26

100.34

212.19

106.73

49.17

Waterford

149.43

73.72

146.49

63.45

49.56

Westmeath

525.22

52.05

150.02

27.36

58.56

Wexford

127.12

96.75

201.58

54.71

97.96

Wicklow

156.25

118.31

196.84

71.64

110.45

Dublin

5,073.30

1,324.67

7,162.40

4,169.33

1,282.51

Cork

829.03

369.26

1082.87

573.90

275.81

Other/foreign

121.83

38.96

684.95

209.98

103.48

Totals

10,154.51

3,427.00

12,978.49

6,393.39

3,097.38

Estimated breakdown of tax collection by county for 2011

County

Income Tax PAYE*

Income Tax non-PAYE*

VAT (domestic)

Corporation tax

Capital Gains tax

-

€m

€m

€m

€m

€m

Carlow

70.44

20.16

48.38

3.30

2.96

Cavan

99.02

22.07

59.83

8.35

1.61

Clare

184.20

38.20

84.79

93.11

7.98

Donegal

91.83

40.52

89.36

13.59

4.55

Galway

485.56

107.76

207.05

66.04

16.81

Kerry

417.53

63.87

108.78

31.97

15.62

Kildare

321.84

86.09

268.23

44.50

17.71

Kilkenny

174.18

42.85

71.47

15.14

6.89

Laois

34.52

23.28

47.83

3.25

2.09

Leitrim

91.85

7.89

16.32

3.22

0.91

Limerick

335.24

84.67

159.28

132.45

8.91

Longford

30.73

11.53

17.57

4.14

2.50

Louth

158.12

35.55

143.47

14.57

5.12

Mayo

118.72

41.18

105.97

22.54

8.22

Meath

218.50

78.98

152.45

46.48

16.24

Monaghan

50.63

18.15

46.47

8.77

4.92

Offaly

173.11

23.98

56.80

6.76

4.77

Roscommon

31.22

18.78

35.68

3.46

1.84

Sligo

86.70

23.94

35.58

40.82

2.20

Tipperary

130.00

71.32

124.74

26.63

9.53

Waterford

155.20

49.84

83.45

28.36

3.43

Westmeath

677.19

43.90

64.24

11.99

10.76

Wexford

110.15

55.80

103.17

25.17

6.63

Wicklow

173.11

72.39

140.19

23.08

20.36

Dublin

5815.31

1078.26

5122.26

2046.49

194.73

Cork

962.70

270.74

843.62

721.88

32.76

Other/foreign

148.42

35.29

426.63

53.97

5.95

Totals

11346.00

2467.00

8663.60

3500.00

416.00

* Figures include Income Levy and USC

Figures in the tables are rounded and any apparent discrepancies are due to this.