Written answers
Wednesday, 27 September 2006
Department of Finance
Tax Yield
8:00 pm
Joan Burton (Dublin West, Labour)
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Question 541: To ask the Minister for Finance if he will give an analysis of the receipts from stamp duty for each of the past 5 years, broken down between household mortgages, investor mortgages, commercial property, shares, etc., and if he will indicate the amount of revenue received and the percentage of total receipts from stamp duty to each category; and if he will make a statement on the matter. [29747/06]
Brian Cowen (Laois-Offaly, Fianna Fail)
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I am informed by the Revenue Commissioners that the breakdown of stamp duties for the years 2001-2005 inclusive, on a net receipts basis, is in the following table.
| Description | 2001 €m | % of Stamp Duty Total | 2002 €m | % of Stamp Duty Total | 2003 €m | % of Stamp Duty Total | 2004 €m | % of Stamp Duty Total | 2005 €m | % of Stamp Duty Total |
| Property: | 671 | 54.89 | 666 | 58.47 | 1075 | 64.59 | 1461 | 70.59 | 2,002 | 74.89 |
| Residential | 265 | 21.68 | 349 | 30.64 | 528 | 31.72 | 752 | 36.33 | 945 | 35.35 |
| Non-residential | 406 | 33.21 | 317 | 27.83 | 547 | 32.86 | 709 | 34.26 | 1,057 | 39.54 |
| Mortgages* | 5.8 | 0.47 | 4.6 | 0.40 | 7.5 | 0.45 | 11.4 | 0.55 | 17.3 | 0.65 |
| Shares | 345.8 | 28.29 | 302.9 | 26.59 | 255.8 | 15.37 | 260.5 | 12.59 | 324.0 | 12.12 |
| Companies Capital Duty | 76.1 | 6.22 | 27.9 | 2.45 | 21.0 | 1.26 | 24.4 | 1.18 | 20.2 | 0.76 |
| Cheques | 12.1 | 0.99 | 10.6 | 0.93 | 15.3 | 0.92 | 17.8 | 0.86 | 16.5 | 0.62 |
| Insurance Policies | 8.9 | 0.73 | 1.6 | 0.14 | 1.5 | 0.09 | 1.6 | 0.08 | 1.8 | 0.07 |
| General Deeds | 1.0 | 0.08 | 0.3 | 0.03 | 0.5 | 0.03 | 0.6 | 0.03 | 4.0 | 0.15 |
| Penalties | 5.8 | 0.47 | 5.5 | 0.48 | 8.0 | 0.48 | 9.2 | 0.44 | 9.7 | 0.36 |
| Credit Cards | 20.8 | 1.70 | 22.9 | 2.01 | 51.7 | 3.11 | 59.0 | 2.85 | 63.8 | 2.39 |
| Bank Levy | 0.0 | 0.00 | 0 | 0.00 | 103.2 | 6.20 | 102.8 | 4.97 | 103.0 | 3.85 |
| Non-life Levy | 69.1 | 5.65 | 87.2 | 7.66 | 99.7 | 5.99 | 97.7 | 4.72 | 90.8 | 3.40 |
| Section 84 | 0.4 | 0.03 | 0.3 | 0.03 | 0.1 | 0.01 | 0.0 | 0.00 | 0.1 | 0.00 |
| ATM Cards | 11.8 | 0.97 | 14.1 | 1.24 | 21.7 | 1.30 | 21.1 | 1.02 | 22.4 | 0.84 |
| Debit Cards | 0.0 | 0.00 | 0 | 0.00 | 1.8 | 0.11 | 2.4 | 0.12 | 3.3 | 0.12 |
| Combined Cards | 0.0 | 0.00 | 0 | 0.00 | 9.2 | 0.55 | 11.8 | 0.57 | 12.2 | 0.46 |
| TOTAL** | 1,222.5 | 1,139.0 | 1,664.4 | 2069.7 | 2,673.2 | |||||
| *It is not possible to distinguish between household and investor mortgages as they are both charged at the same rate. The figures of yield shown for Residential and Non-Residential Property also include the yields attributable to mortgages for which a precise breakdown between the property types is not available. | ||||||||||
| **Any apparent discrepancies in totals are due to rounding of constituent figures. |
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