Tuesday, 1 October 2019

Ceisteanna (150)

Robert Troy

Ceist:

150. Deputy Robert Troy asked the Minister for Finance the revenue generated in each year since the introduction of the local property tax under the penalty charge to self-employed for non-payment in tabular form. [39835/19]

Amharc ar fhreagra

Freagraí scríofa (Ceist ar Finance)

I am advised by Revenue that surcharges have been raised in just over 62,000 cases since LPT commenced, of which approximately 70% were mitigated following remedial action by the property owners. The total amount surcharged to date is €5.5m, including in respect of arrears of Household Charge (HHC). The year by year breakdown between Income Tax (IT), Corporation Tax (CT) and Capital Gains Tax (CGT) is set out in the table below (the surcharged amount becomes a liability in the relevant IT, CT or CGT tax-head rather than in LPT/HHC).

Period

 IT surcharges Paid €,000

CT Surcharges Paid €,000

CGT Surcharges Paid €,000

Total Surcharge Amount Paid €,0000

2012

370

 

 

370

2013

770

33

129

932

2014

1030

72

85

1187

2015

992

13

93

1098

2016

780

121

96

997

2017

654

48

68

770

2018

79

25

9

113

Total

4,675

312

480

5.470