Dáil Éireann Debate, Thursday - 18 April 2019
75. Deputy Michael McGrath asked the Minister for Finance the number of penalties for non-payment of tax the Revenue Commissioners have imposed in each of the years from 2016 to 2018 and to date in 2019, by each tax heading; the value of the penalties; the interest received on unpaid tax liabilities, in tabular form; and if he will make a statement on the matter. [18336/19]
Amharc ar fhreagraI am advised by Revenue that the number and value of penalties imposed/collected and the interest collected for the years 2016 to 2019 (to date), broken down by each tax heading, are set out in the following tables.
Table 1 – Number of Penalties Imposed.
Note: A taxpayer may be counted in more than one tax head.
|
|
2016 |
2017 |
2018 |
2019 YTD |
|
PAYE |
1,154 |
1,221 |
1,442 |
242 |
|
PRSI |
100 |
101 |
82 |
23 |
|
VAT |
1,763 |
1,759 |
1,617 |
494 |
|
INCOME TAX (Self-Employed) |
1,772 |
1,998 |
2,916 |
625 |
|
CORPORATION TAX |
428 |
473 |
568 |
163 |
|
CAPITAL GAINS TAX |
264 |
300 |
392 |
88 |
|
RELEVANT CONTRACTS TAX |
557 |
483 |
518 |
133 |
|
DIVIDEND WITHHOLDING TAX |
3 |
5 |
4 |
0 |
|
RELEVANT TAX ON SHARE OPTION |
13 |
26 |
18 |
0 |
|
STAMP DUTY |
8,255 |
8,280 |
8,207 |
2,378 |
|
CAPITAL ACQUISITIONS TAX |
152 |
164 |
134 |
63 |
|
LOCAL PROPERTY TAX |
22 |
5 |
6 |
6 |
|
OTHER |
5 |
9 |
8 |
1 |
|
TOTAL |
14,488 |
14,824 |
15,912 |
4,216 |
Table 2 – Penalties Collected (€m)
|
|
2016 |
2017 |
2018 |
2019 YTD |
|
PAYE |
€4.93m |
€4.13m |
€5.02m |
€0.87m |
|
PRSI |
€0.61m |
€0.53m |
€0.45m |
€0.15m |
|
VAT |
€4.57m |
€5.11m |
€8.01m |
€4.04m |
|
INCOME TAX (Self-Employed) |
€5.03m |
€4.66m |
€5.18m |
€1.48m |
|
CORPORATION TAX |
€2.06m |
€2.17m |
€2.18m |
€0.28m |
|
CAPITAL GAINS TAX |
€0.75m |
€0.52m |
€0.93m |
€0.20m |
|
RELEVANT CONTRACTS TAX |
€2.68m |
€2.92m |
€3.06m |
€0.66m |
|
DIVIDEND WITHHOLDING TAX |
€0.01m |
€0.01m |
€0.01m |
€0.00m |
|
RELEVANT TAX ON SHARE OPTION |
€0.03m |
€0.03m |
€0.05m |
€0.00m |
|
STAMP DUTY |
€1.27m |
€1.57m |
€1.46m |
€0.46m |
|
CAPITAL ACQUISITIONS TAX |
€0.56m |
€0.73m |
€0.30m |
€0.19m |
|
LOCAL PROPERTY TAX |
€0.00m |
€0.00m |
€0.00m |
€0.00m |
|
OTHER |
€0.05m |
€0.09m |
€0.02m |
€0.00m |
|
TOTAL |
€22.55m |
€22.47m |
€26.67m |
€8.33m |
Table 3 – Interest Collected (€m)
|
|
2016 |
2017 |
2018 |
2019 YTD |
|
PAYE |
€16.54m |
€8.01m |
€15.27m |
€6.55m |
|
PRSI |
€4.39m |
€1.75m |
€2.63m |
€1.02m |
|
VAT |
€15.10m |
€16.34m |
€18.79m |
€4.26m |
|
INCOME TAX (Self-Employed) |
€29.28m |
€33.37m |
€37.37m |
€10.58m |
|
CORPORATION TAX |
€11.63m |
€10.12m |
€18.22m |
€1.86m |
|
CAPITAL GAINS TAX |
€5.86m |
€4.93m |
€6.60m |
€1.87m |
|
RELEVANT CONTRACTS TAX |
€0.52m |
€0.27m |
€0.40m |
€0.08m |
|
DIVIDEND WITHOLDING TAX |
€0.11m |
€0.28m |
€0.11m |
€0.36m |
|
RELEVANT TAX ON SHARE OPTION |
€0.74m |
€0.78m |
€0.32m |
€0.09m |
|
STAMP DUTY |
€3.51m |
€2.62m |
€1.98m |
€0.43m |
|
CAPITAL ACQUISITIONS TAX |
€3.07m |
€2.45m |
€2.32m |
€1.03m |
|
LOCAL PROPERTY TAX |
€0.04m |
€0.08m |
€0.14m |
€0.19m |
|
OTHER |
€0.27m |
€0.26m |
€0.32m |
€0.06m |
|
Total |
€91.06m |
€81.26m |
€104.47m |
€28.38m |
Note: ‘Other’ includes Professional Services Withholding Tax, Deposit Interest Retention Tax, Life Assurance
Exit Tax, Environmental Levy, Betting Duty, Investment Undertaking Tax and Domicile Levy
