Arthur Morgan (Louth, Sinn Fein)
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Question 468: To ask the Minister for Finance the percentage of the tax take which was raised by way of spending taxes in each of the past five years. [24414/05]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I assume that the Deputy is referring to the percentage of the tax take raised from excise duties and value added tax. The total net receipts from these taxes and duties for the past five years as a percentage of the total net receipts from all taxes and duties are set out in the following table:

Arthur Morgan (Louth, Sinn Fein)
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Question 469: To ask the Minister for Finance the percentage of the tax take which was raised by way of property taxes in each of the past five years. [24415/05]

Arthur Morgan (Louth, Sinn Fein)
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Question 471: To ask the Minister for Finance the percentage of the tax take which was raised by way of taxes on capital in each of the past five years. [24417/05]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I propose to take Questions Nos. 469 and 471 together.

I am informed by the Revenue Commissioners that the relevant information available for property taxes is in respect of the total yield from various capital taxes, namely capital gains tax, capital acquisitions tax, stamp duty on property and share transactions and residential property tax, while the taxes on capital are also these capital taxes with the addition of the net receipts from companies capital duty. The total net receipts from these taxes and duties in each of the past five years as a percentage of the total net receipts from all taxes and duties as reported in the annual reports of the Revenue Commissioners are as set out in the following table:

It should be noted that the yield in 2002 from these taxes was lower than in earlier years mainly because the basis for the bulk of the yield from capital gains tax in that year was based on the short tax year 2001, which was a short transitional tax year running from 6 April 2001 to 31 December 2001. The yield in 2003 was inflated by the once-off cashflow yield from bringing forward to 2003 the due date for payment of some of the capital gains tax ordinarily due in 2004.

Arthur Morgan (Louth, Sinn Fein)
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Question 470: To ask the Minister for Finance the percentage of the tax take which was raised by way of taxes on wealth in each of the past five years. [24416/05]

Brian Cowen (Laois-Offaly, Fianna Fail)
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As the Deputy may be aware, wealth tax was abolished in section 38 of the Finance Act 1978 with effect from 5 April 1978.

Arthur Morgan (Louth, Sinn Fein)
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Question 472: To ask the Minister for Finance the percentage of the tax take which was raised by way of taxes on workers in each of the past five years. [24418/05]

Brian Cowen (Laois-Offaly, Fianna Fail)
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It is assumed that the Deputy has in mind the tax contribution by employees. I am informed by the Revenue Commissioners that the relevant information available is the income tax collected under the PAYE system net of any refunds for the past five years as a percentage of the total net receipts from all taxes and duties as reported in the annual reports of the Revenue Commissioners. This information is as set out in the following table:

The proportion of other taxes paid by employees either could not be identified or could not be identified without conducting an extensive investigation of the Revenue Commissioners' records.

Arthur Morgan (Louth, Sinn Fein)
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Question 473: To ask the Minister for Finance the estimated revenue which has been lost to the State in each of the past ten years as a result of the ability of citizens of this State to claim to be non-resident for tax purposes. [24419/05]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I am informed by the Revenue Commissioners that Irish citizens, who are non-resident for tax purposes, are obliged to file Irish tax returns only in respect of income arising in Ireland, for example, income from directorships, rented properties etc. and gains from the disposals of land, buildings and certain other assets in the State.

Arthur Morgan (Louth, Sinn Fein)
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Question 474: To ask the Minister for Finance the number of persons who claim to be non-resident for tax purposes. [24420/05]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I am informed by the Revenue Commissioners that it is not possible at present to identify the number of Irish domiciled persons claiming to be non-resident for tax purposes. Income tax returns for 2002 onwards request data from self-assessed taxpayers in relation to their residence and domicile status. This is however not captured electronically which means it is not practicable to derive overall statistics in relation to claims to non-residence status.

Arthur Morgan (Louth, Sinn Fein)
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Question 476: To ask the Minister for Finance the estimated loss to the Revenue as a result of the reduction in corporation tax in budget 2003 from 16% to 12.5%; and if he will make a statement on the matter. [24422/05]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I am informed by the Revenue Commissioners that the full year cost to the Exchequer, estimated by reference to corporate profits earned in accounting periods ending in 2003, the latest year for which the relevant figures are available, of corporation tax forgone through reducing the standard rate of corporation tax from 16% to 12.5% is estimated to be of the order of €400 million.

Arthur Morgan (Louth, Sinn Fein)
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Question 477: To ask the Minister for Finance the amount of taxation revenue raised from the banking sector in each of the past five years. [24423/05]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I am informed by the Revenue Commissioners that the estimated corporation tax paid in the years 2000 to 2004, inclusive, by banks, their Irish subsidiaries and banking activities in the IFSC is as follows:

The amounts do not include foreign tax paid by Irish financial institutions in respect of their overseas operations, which is likely to be significant. Specific annual contributions to the Exchequer of €103.2 million in 2003 and €102.8 million in 2004 were also made by the financial sector. Other tax remitted by the banking sector, such as PAYE, DIRT on deposit interest and stamp duties on credit cards, ATM cards and cheques, are not included in the figures given, since the tax liability is not on the banks themselves.