Breeda Moynihan-Cronin (Kerry South, Labour)
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Question 148: To ask the Minister for Finance the PAYE tax paid over by the 100 largest corporate tax payers in PAYE for each of the years 2003, 2004, 2005 and 2006; and if he will make a statement on the matter. [10224/07]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I am informed by the Revenue Commissioners that the relevant information available in respect of the PAYE yields in each of the calendar years 2003, 2004 and 2005 of PAYE from the 100 largest payers of Corporation Tax in the calendar year 2005 is as follows:

The corresponding information is not readily available for 2006 and could not be obtained without conducting a detailed examination of the Revenue Commissioners' records.

It should be pointed out that most large corporations in Ireland have a group situation involving several individual companies, each usually associated with specific business functions of the corporation. The figures supplied above do not include payments from any other related company within a corporation. While the Large Cases Division of Revenue use a system of group markers and special indicators to facilitate the linking and identification of individual companies within corporate groupings, this facility is not available to support the compiling of data on tax payments.