Dáil Éireann Debate, Tuesday - 20 June 2017
271. Deputy Pearse Doherty asked the Minister for Finance the number of the ten companies that paid 37% corporation tax in 2016 that were members of the same group; and the number of groups of companies that paid 37% corporation tax in 2016; and if he will make a statement on the matter. [27578/17]
Amharc ar fhreagra273. Deputy Pearse Doherty asked the Minister for Finance the number of companies that are dealt with by the Revenue Commissioners' large cases division for the purposes of corporation tax in each of the past ten years; the total receipts from these companies in each of the past ten years; if he will provide this figure as a percentage of total tax take in each of the past 10 years; and if he will make a statement on the matter. [27622/17]
Amharc ar fhreagraI propose to take Questions Nos. 271 and 273 together.
In relation to Question 27578/17, I am advised by Revenue that two of the ten largest companies (that paid 37% of net Corporation Tax receipts in 2016) were members of the same corporate group. The percentage of the net Corporation Tax attributable to the top ten groups in 2016 was 40.8%.
With regards to Question 27622/17, I am further advised that the table below shows the number of Corporation Tax returns filed by companies under the auspices of Revenue’s Large Cases Division (“LCD”), the total Corporation Tax receipts from these companies, and the percentage of the total net receipts for the years 2007 to 2016 inclusive. The number of companies within LCD fluctuates, for example due to mergers, acquisitions, and new companies being registered, thus the number of Corporation Tax returns filed by LCD companies by year has been provided instead. Figures for Corporation Tax returns for 2016 are not yet available, as returns in respect of accounting periods ending in 2016 are not due to be filed until later in the year.
|
Year |
Number of LCD CT Returns |
CT Net Receipts LCD Companies €m |
CT Net Receipts All Companies €m |
LCD as a % of Total Net CT Receipts |
|
2007 |
7,330 |
4,705 |
6,393 |
73.6% |
|
2008 |
8,230 |
3,916 |
5,071 |
77.2% |
|
2009 |
8,754 |
3,375 |
3,889 |
86.8% |
|
2010 |
9,003 |
3,481 |
3,944 |
88.2% |
|
2011 |
9,443 |
2,985 |
3,500 |
85.3% |
|
2012 |
9,588 |
3,611 |
4,215 |
85.7% |
|
2013 |
9,888 |
3,640 |
4,270 |
85.3% |
|
2014 |
9,589 |
3,695 |
4,617 |
80.0% |
|
2015 |
10,190 |
5,528 |
6,873 |
80.5% |
|
2016 |
- |
6,034 |
7,352 |
82.1% |
