I propose to take Questions Nos. 233 to 235, inclusive, together.
I am advised by Revenue that there are 3,101 entities currently registered for Relevant Contracts Tax (RCT) across the education sector. The breakdown between Primary, Post Primary and Third Level is set out in the table below.
Level
|
No.
|
Primary
|
2,549
|
Post Primary
|
516
|
Third Level
|
36
|
The details of Revenue’s compliance intervention Programme (Aspect Queries, Profile Interviews, Audits, Investigations) across the education sector for the years 2015 to 2017 are set out in the table below. For each year, the table includes the total number of interventions carried out (including yield) and separately sets out the number of cases where RCT formed part of the overall settlement.
Level
|
Year
|
Overall
|
Interventions with RCT liability
|
|
|
No. of Interventions
|
Yield
|
No. of Interventions
|
Yield
|
Primary
|
2015
|
281
|
€1,024,495
|
19
|
€130,699
|
|
2016
|
247
|
€1,291,503
|
17
|
€218,903
|
|
2017
|
340
|
€1,623,351
|
17
|
€147,699
|
|
2018
|
247
|
€721,224
|
5
|
€20,556
|
|
|
|
|
|
|
Post Primary
|
2015
|
178
|
€775,365
|
9
|
€124,159
|
|
2016
|
124
|
€1,076,832
|
4
|
€4,028
|
|
2017
|
159
|
€975,510
|
2
|
€10,693
|
|
2018
|
220
|
€893,152
|
5
|
€22,965
|
|
|
|
|
|
|
Third-Level
|
2015
|
62
|
€3,548,268
|
1
|
€131,988
|
|
2016
|
39
|
€64,871
|
0
|
-
|
|
2017
|
43
|
€152,515
|
0
|
-
|
|
2018
|
73
|
€246,521
|
2
|
€128,862
|