Michael McGrath (Cork South Central, Fianna Fail)
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Question 166: To ask the Minister for Finance the amount of income tax received for each of the years 2000 to 2008 from self-employed persons. [29762/09]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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I am informed by the Revenue Commissioners that the net receipt of income tax from self-employed persons for each of the years 2000 to 2008 are contained in the following table.

These figures include payments of withholding tax on professional fees and also include yields from special Revenue investigations relating to bogus non-resident accounts, offshore accounts and single premium insurance products (where applicable) but do not take account of receipts of deposit interest retention tax and dividend withholding tax for which a breakdown between particular classes of taxpayers cannot be ascertained. Also not reflected in these figures are repayments of tax other than tax paid by the self-employed such as, for example, repayments made to foreign residents of tax deducted at source under various arrangements.

The 2001 income tax year was a short transitional tax "year" running from 6 April to 31 December 2001 which preceded the first full calendar tax year 1 January 2002 to 31 December 2002. It should be noted that as self-employed taxpayers were assessed to tax for the short "year" on 74% of the profits earned in a 12-month accounting period, the tax figure shown for 2001 in the table will not be directly comparable with those of earlier or later years.