Tommy Broughan (Dublin North East, Labour)
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Question 154: To ask the Minister for Finance the corporation tax paid by the largest 100 corporate tax payers in corporation tax for each of the years 2003, 2004, 2005 and 2006, broken down into quintiles (details supplied); the industries involved in respect of each quintile; the total paid by IFSC companies; and if he will make a statement on the matter. [10223/07]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I am informed by the Revenue Commissioners that the relevant information available is in respect of the yields in each of the calendar years 2003, 2004 and 2005 of Corporation Tax from the 100 largest payers of Corporation Tax in the calendar year 2005. The figures in question, together with information on the sectoral breakdown of the companies, are set out in the tables.

The corresponding information is not readily available for 2006.

With regard to the tax yield from IFSC companies, the available information in respect of yield from corporation tax is as set out in the table.

The 10% corporation tax rate was discontinued for some IFSC companies with effect from 1 January 2003 and for the remaining IFSC companies from 1 January 2006. For this reason, it is no longer possible to separately identify the tax paid on IFSC activities from tax paid on other activities of IFSC companies. The inclusion of tax paid on these other activities is reflected in the 2004 and 2005 yield figures to some degree and to a much greater degree in the figures for 2006.

The figures included in Tables A and B of this reply are of the amounts of Corporation Tax paid in 2003, 2004 and 2005 by the top 100 individual companies that paid the most Corporation Tax in 2005 and does not include payments from any other related company within a corporation or company group. Except for Value Added Tax, where group remitting by one specific company applies, each company within a group is only liable for its own tax affairs and is registered separately with Revenue for the taxes to which it is liable.

There were nine economic sectors identified with the top 100 companies namely, Computer, Construction, Energy, Finance, Manufacturing, Medical, Pharmaceutical, Retail & Telecom. However, because of the Revenue Commissioners' obligation to observe confidentiality in relation to the taxation affairs of individual taxpayers and small groups of taxpayers and the possible risk to confidentiality posed by providing a breakdown by sector over quintiles, the number of economic sectors identified in this reply has been aggregated to five namely, Computer, Energy, Finance, Medical/Pharmaceutical & Others.