Joe McHugh (Donegal North East, Fine Gael)
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Question 57: To ask the Minister for Finance the amount of taxpayers' money paid in County Donegal in each year from 2004 to 2007; and if he will make a statement on the matter. [19110/08]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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I am informed by the Revenue Commissioners that the exact information sought for all taxes on a county basis is not available. Revenue Sheriffs, County Registrars or their officers operate for the purposes of enforcement of tax debt within certain geographical boundaries known as a "bailiwick" which equates geographically with "county". Data on the net receipts for most taxes can be linked to bailiwicks to provide an estimated breakdown of receipts on a county basis.

The following table sets out the estimated breakdown of net receipts for Income Tax (PAYE & non-PAYE), VAT (Domestic), Corporation Tax, and Capital Gains Tax. Basic data is not recorded in such a manner as would enable a breakdown by county to be provided in respect of the yield from Stamp Duties, Capital Acquisitions Tax (including Inheritance Tax), Customs, Excise and VAT at the point of Import.

In considering the data it should be noted that the amount of tax attributed to a county may not necessarily be an indication of economic activity in that county for any of the following reasons:

The liability of a trader to VAT is generally dealt with by reference to the location of the trader's registered office even though the economic activity may be carried on in another county.

An employer's liability for PAYE is normally attributed to the county in which wages and salaries are paid, even though the employees may work in different counties.

Companies are associated on the tax record with the county address of the head-office or branch with which contact is established for tax purposes, which may be different to the city or county addresses of other branches. The distribution of corporate tax between regions can also vary from year to year as companies relocate.

Self-employed persons are associated on the tax record with the address at which the business is located, which may be in a different county to the home address.

Finally, I am further advised by the Revenue Commissioners that the necessary detailed information which would provide a basis for estimating the breakdown of yields in 2007 from Income Tax, VAT, Corporation Tax and Capital Gains Tax is not as yet sufficiently complete or reliable to enable such an estimate to be provided for some time.