Richard Bruton (Dublin North Central, Fine Gael)
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Question 198: To ask the Minister for Finance the amount of revenue received from the construction industry each year from 2000 to 2004 in terms of VAT, PAYE, PRSI, corporation tax and income non-PAYE. [22983/08]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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As outlined in response to an earlier Parliamentary Question No. 146, the Revenue Commissioners have indicated that the information furnished on tax returns does not generally require the yield from a particular sector or sub-sector of economic activity to be identified. Consequently, the precise figures of net yield of tax revenues from the construction industry cannot be readily identified.

Information in relation to VAT, Income Tax and Corporation Tax can, however, be provided for the year 2004 as to the estimated gross amounts of taxes paid (i.e. before allowing for repayments) by taxpayers in the construction industry. In considering these data, it is important to bear in mind the specific assumptions that have been made and are set out in the notes below. Also, it is important to bear in mind that the figures provided are estimates. The figures given below for 2004 are identical to those supplied in the reply to Parliamentary Question No. 146.

The gross yield of VAT (not including VAT on imports), PAYE/PRSI, Income tax non-PAYE and Corporation tax from taxpayers in the construction industry within the tax head is estimated as follows:

Finally, I am informed by the Revenue Commissioners that data for earlier years are not readily available and could not be obtained without conducting a protracted examination of Revenue records.

Notes:

These figures are gross receipts as provided by the Revenue Commissioners and differ slightly from the Exchequer receipts.

"Income Tax (non-PAYE)" includes direct Income Tax and PRSI payments received from self-assessed taxpayers and the estimated Relevant Contracts Tax not offset to other taxes, attributable to the construction industry but excludes certain "deduction" taxes such as Deposit Interest Retention Tax, Withholding Tax on professional fees, Dividend Withholding Tax as well as yields from audit and other back duty settlements.

The sector identifier used on the tax records is based on the 4 digit "NACE code (Rev. 1)" which is an internationally recognised economic activity code system. The NACE codes are not essential for the assessment and collection of taxes and duties and the correct allocation and maintenance of these codes is subject to the limit of available resources. While the accuracy of the NACE codes on tax records is sufficient to underpin broad sector-based analyses there will undoubtedly be some inaccuracies at individual level. This should be borne in mind when considering the information provided.

The figure provided for the estimated gross yield from the construction industry has been expanded to include the yield from activities and businesses which are related, either in whole or in part, to the construction sector. An example of these would be architecture, engineering and the manufacture of products used in construction, but not real estate activities.