Written answers
Thursday, 30 June 2005
Department of Finance
Tax Code
8:00 pm
Joan Burton (Dublin West, Labour)
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Question 251: To ask the Minister for Finance the amounts received in respect of relevant contracts tax for each year from 1997 to date; the amounts outstanding in respect of relevant contracts tax for each year from 1997 to date; the number of contractors; his estimate of the amounts outstanding to date; and the number of outstanding amounts in excess of €500,000 in band €100,000 upward. [23741/05]
Brian Cowen (Laois-Offaly, Fianna Fail)
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I am informed by the Revenue Commissioners that the amounts of relevant contracts tax, RCT, received in respect of each year from 1997 to date, 28 June 2005, are as follows:
| RCT | Gross | Repayments | NET |
| â'¬ | â'¬ | â'¬ | |
| 1997 | 195,067,568.87 | 112,531,660.63 | 82,535,908.24 |
| 1998 | 222,700,214.81 | 120,833,741.65 | 101,866,473.16 |
| 1999 | 248,549,625.45 | 216,127,731.69 | 32,421,893.76 |
| 2000 | 339,284,824.75 | 272,467,544.87 | 66,817,279.88 |
| 2001 | 422,193,597.87 | 340,128,304.25 | 82,065,293.62 |
| 2002 | 394,286,052.35 | 351,203,196.17 | 43,082,856.18 |
| 2003 | 476,874,365.84 | 423,688,168.85 | 53,186,196.99 |
| 2004 | 611,590,909.18 | 562,308,663.24 | 49,282,245.94 |
| 2005 to date | 360,272,110.34 | 323,302,871.45 | 36,969,238.89 |
| Total | 3,270,819,269.46 | 2,722,591,882.80 | 548,227,386.66 |
There are four categories of contractors on Revenue's records. The number of live registrations in each category is as follows: principal contractors including principals that are also uncertified subcontractors — 15,998; certified subcontractors, i.e. have a C2 certificate — 22,056; principal contractors that are also certified subcontractors — 19,488; and uncertified subcontractors, i.e. do not have a C2 certificate — 58,862. The total number of live registrations is 116,404.
A major programme of work has been undertaken by Revenue in recent years to upgrade the RCT computer systems to the standard available for other business taxes. RCT is now fully integrated into Revenue's integrated taxation systems and has recently been integrated into its case management system, which allows individual case management of cases with RCT tax debts. Using this case management system, Revenue caseworkers are now deploying the full range of collection and compliance activities against individuals and companies that are non-compliant or have arrears of RCT, as part of a whole case management approach.
The final stage of the computer development programme for RCT is the development of management information systems and reports. These are expected to be available early next year. Until then Revenue is unable to provide authoritive data on overall amounts outstanding for each year.
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