Phil Hogan (Carlow-Kilkenny, Fine Gael)
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Question 303: To ask the Minister for Finance if he will provide aggregate data on the total amount of corporation tax received from the retail and wholesale grocery sector during each of the tax years from 2002 to 2004; if corporation tax is levied on companies that operate from an unlimited liability structure; and if he will make a statement on the matter. [19340/05]

Brian Cowen (Laois-Offaly, Fianna Fail)
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Corporation tax is charged on the profits of companies, including unlimited companies.

As regards corporation tax receipts, I am informed by the Revenue Commissioners that the latest relevant information available is the corporation tax liability in respect of accounting periods ending between 1 January 2002 and 31 December 2003. To the extent that the figures relating to the retail and wholesale grocery sector can be separately identified they are set out in the following table.

The figures include the total tax liabilities of certain retail outlets which trade simultaneously in groceries and other types of goods at common locations. The grocery element of these cannot be separately identified on tax records. The above estimates must be regarded as very tentative.