Arthur Morgan (Louth, Sinn Fein)
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Question 128: To ask the Minister for Finance the contribution of SMEs to the economy in terms of tax revenues. [18744/05]

Arthur Morgan (Louth, Sinn Fein)
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Question 129: To ask the Minister for Finance the contribution of micro enterprises to the economy in terms of tax revenues. [18745/05]

Arthur Morgan (Louth, Sinn Fein)
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Question 130: To ask the Minister for Finance the contribution of FDI companies to the economy in terms of tax revenues. [18746/05]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I propose to take Questions Nos. 128 to 130, inclusive, together.

I have been informed by the Revenue Commissioners that the tax records of micro-enterprises and small and medium sized enterprises cannot be identified in a manner that enables the precise information requested by the Deputy to be provided. Relevant information is available in respect of companies liable to corporation tax which are in the micro-enterprise category because they have no more than ten employees and their total income before capital allowances does not exceed €2 million. Such information is also available in respect of companies which are in the small and medium sized enterprise category because they have no more than 250 employees and their total income before capital allowances does not exceed €50 million. I propose to outline the corporation tax liability of companies in the two categories in question. The most recent figures relate to the accounting periods ending between 1 January 2003 and 31 December 2003. During that time, companies in the micro-enterprise category had a corporation tax liability of €169 million and companies in the small and medium sized enterprise category had a corporation tax liability of €509 million.

Foreign direct investment companies are not identified on the records of the Revenue Commissioners in a manner that enables the information sought by the Deputy to be provided. The contribution of all companies to other tax revenues, such as VAT and stamp duty, cannot be readily identified from the overall yield from such taxes. This information could not be obtained without conducting a protracted examination of the records of the Revenue Commissioners.