Tax Yield

Dáil Éireann Debate, Tuesday - 9 June 2015

Tuesday, 9 June 2015

Ceisteanna (319)

Eoghan Murphy

Ceist:

319. Deputy Eoghan Murphy asked the Minister for Finance Dublin's tax contribution to overall Exchequer finances in 2013. [21878/15]

Freagraí scríofa

Minister for Finance

I am informed by the Revenue Commissioners that a wide range of statistical information is now available on the Commissioners' statistics web page at www.revenue.ie/en/about/statistics/index.html.

In response to the Deputy's Question, detailed information regarding Dublin's tax contribution to Exchequer finances can be found under the 'Revenue Net Receipts by County' heading at www.revenue.ie/en/about/statistics/net-receipts-by-county.pdf. This breakdown is available for receipts of VAT, PAYE, self assessed Income Tax, Corporation Tax and Capital Gains Tax only.

This information is estimated 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).  Bailiwick broadly equates geographically with "county".

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 several reasons.  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.  An employer's liability for PAYE is normally attributed to the county in which wages and salaries are paid, even though the employees may live or work in different counties.  Companies are associated on the tax record with the address of the head-office or branch with which contact is established for tax purposes, which may be different to the locations of other branches.  The distribution of the taxes in question can also vary from year to year as businesses move premises.  In considering the figures, it should also be noted that VAT receipts include only VAT internal (VAT on imports and VAT on products leaving tax warehouses are excluded).