Richard Bruton (Dublin North Central, Fine Gael)
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Question 126: To ask the Minister for Finance his estimate of the aggregate tax revenue raised in 2007 and in 2008 from the construction sector, from the motoring sector and from alcoholic drinks. [33193/08]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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I am informed by the Revenue Commissioners that, as 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, 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 as to the estimated gross amounts of taxes paid (i.e. before allowing for repayments) by taxpayers in the construction industry.

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 for 2007:

Data on these taxes for 2008 is not available at this stage.

It should be noted that the estimated gross yields from the construction industry provided 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.

The breakdown of yield from Stamp Duty on residential and non-residential property for the year 2007 and 2008 to date is set out in the following table:

I am also informed by the Revenue Commissioners that the amounts of tax revenue collected from the motoring sector for the year 2007 and to August 2008 refers to VRT on cars and other vehicles, Mineral Oil Tax on petrol and diesel together with the estimated Value Added Tax on motor vehicles, repairs to motor vehicles and VAT on road tolls. The tax revenue from the motoring sector is shown in the following Appendix A.

The VAT yield from Oil Products and Motor Vehicles is estimated, as the information to be furnished on VAT returns does not require the yield from a particular sector or sub-sector of trade to be identified. The figures provided in this reply for the VAT yield in 2008 are estimates of the amount of VAT yield that would be generated by the volume of clearances of oil products and the number of cars registered for VRT purposes up to the end of the period in question. Depending on the nature of the registration status of a trader, VAT returns can be made monthly, bi-monthly, quarterly, half yearly or annually and this will dictate the point in time when VAT on sales will actually be paid. It should also be noted that the VAT content of purchases of Auto Diesel is a deductible credit for business in the Irish VAT system.

In relation to tax revenue from motor insurance, a Stamp Duty levy is charged on most non-life insurance premiums, including motor insurance, but it is not possible to distinguish between the different types of insurance business within the yield from that levy.

The amount of tax revenue collected from alcoholic drinks refers to Alcohol Products Tax and estimated VAT on Beer, Spirits, Wine and Cider. The figures provided in this reply for the VAT yield in 2008 are estimates of the amount of VAT yield that would be generated by the volume of clearances of alcohol products up to the end of the period in question. The tax revenue from alcoholic drinks is shown in the following Appendix B.