Michael Noonan (Limerick City, Fine Gael) | Oireachtas source

I am advised by the Revenue Commissioners that information on receipts by tax head is available on the Revenue Commissioners' statistics website at , under "Revenue Net Receipts by Taxhead on an annual basis" to 2014. As shown on the website, local property tax net receipts were €316 million in 2013 and €493 million in 2014. The Revenue Commissioners has also confirmed that since it took over responsibility for collection of the household charge collection from July 2013, around €2 million was paid in 2013 and €37 million in 2014. These payments are included in the local property tax net receipts figures noted above.

Receipts figures for USC were €3,114 million in 2011, €3,790 million in 2012, €3,930 million in 2013 and €3,647 million in 2014. It should be noted that the 2014 PAYE and USC outturns were affected by adjustments made this year to reapportionment receipts between these two headings to correct an initial estimated allocation used for the period January to June 2013. The Revenue Commissioners have advised me that the 2013 P35s, received in early 2014, show lower USC payments and higher PAYE payments than were allocated in 2013. To offset an automatic reallocation based on these P35 declarations, receipts are being taken out of USC collection throughout 2014. This means that PAYE in 2014 will benefit from a transfer of €407 million and USC will lose an equivalent amount.The net Exchequer effect of the reapportionment is and will remain neutral.

The receipts from the stamp duty levy on pension fund assets introduced in the Finance (No. 2) Act 2011 amounted to €463 million in 2011, €483 million in 2012, €535 million in 2013, and €743 million in 2014. Receipts for 2015 will be published in due course.

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