I propose to take Questions Nos. 58 to 60, inclusive, together.
Regarding Question Nos. 58 and 59, following clarification from the Deputy’s office, I am informed by Revenue that data from Income Tax and Corporation Tax returns are not recorded and stored in a manner that would facilitate analysis of movements of individuals from self employment to incorporation as the Deputy is seeking.
In relation to Question No. 60, in most cases for smaller companies remuneration is paid through directors’ salaries and other Schedule E income. Payment of dividends would be relatively unusual for such companies. Notwithstanding this, I am advised by Revenue that due to the way in which income from dividends is declared on tax returns, it is not possible to separately identify dividends relating to those paid out by a company which is owned by the taxpayer.