Richard Bruton (Dublin North Central, Fine Gael)
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Question 287: To ask the Minister for Finance the tax revenue from housing in each of the years 1997 to 2005 distinguishing the revenue raised from VAT, stamp duties on new sites, stamp duty on second-hand sales, capital gains taxes on new sites and from home sales. [26225/05]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I have been informed by the Revenue Commissioners that the information requested by the Deputy as regards value added tax, VAT, stamp duty and capital gains tax, CGT, is as follows.

The figures available for VAT are of the estimated yields from new housing and the maintenance and repair to all housing for the years 1997 to 2004, inclusive. In the case of the sale of a new house or apartment to a purchaser, VAT applies at the reduced rate of 13.5% both on its construction and on the site where these are connected contracts and is included in the final price of the property to the purchaser. No VAT applies in respect of the purchase of a second-hand house. However, VAT, also at 13.5%, applies on housing repair and maintenance. The relevant information available in respect of VAT is the estimated yield as follows.

The figures given for the VAT raised in 2003 are a revision of figures provided previously. The revision was necessitated by more accurate information becoming available in the interim.

In the case of stamp duty, the figures available are of the total collected from residential property. However, data are not collected in a manner that would enable a more detailed breakdown of the annual yield to be provided as between second-hand and relevant new residential property. Stamp duty is also chargeable on transfers of sites at the appropriate rates for non-residential property but it is not possible to determine what proportion of the total stamp duty yield on non-residential property relates to site transfers. The following table shows the figures for stamp duty yield from residential property for each of the years 1997 to 2004 and for 2005 to the end of July 2005.

The end-July 2005 figure is provisional and subject to revision. The stamp duty figures shown are estimated for 1997 to 2000, inclusive, because the breakdown in the yield figures for property as between residential and non-residential is approximate only for those years. As regards CGT, the precise information requested by the Deputy is not available.

Richard Bruton (Dublin North Central, Fine Gael)
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Question 288: To ask the Minister for Finance the tax revenue raised from each of the motor fuels in each year from 1997 to 2005. [26226/05]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I am informed by the Revenue Commissioners that the period for which data are available is 1997 to August 2005, inclusive. As regards data pertaining to 2005, estimated revenue to end-August only can be provided. The relevant information has been forwarded to the Deputy.

The figures for VAT collected are estimated as VAT returns are not required to be completed in a manner that identifies the yield from particular goods and services. The figures given for the revenue raised from auto LPG is a downward revision of those provided in reply to a previous parliamentary question on 17 November last. The revision was necessitated by more accurate information becoming available in the interim.