Joan Burton (Dublin West, Labour)
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Question 364: To ask the Minister for Finance if he will provide an analysis of outstanding unpaid taxes at 30 September 2009 for customs, excise duties, capital gains tax, capital acquisitions tax, stamp duties, income taxes, corporation tax and VAT; and if he will make a statement on the matter. [38772/09]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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I am advised by the Revenue Commissioners that the latest published figures for outstanding taxes are available for the year ended 31 March 2009. Due to the varying nature of the different taxes, it is the practice to publish data in relation to tax debts on an annual basis. This facilitates meaningful comparative analysis. An analysis of this debt is set out in table 1. As at 31 March 2009, outstanding taxes and PRSI amounted to €1,861 million which represented some 3.10% of gross taxes collected (€60,061 million) for 2009.

In regard to 31 March 2008, outstanding taxes amounted to €1.286 million or 1.94% of the gross level of taxes (€66,148 million) collected for 2008. Of this figure of €1,861 million, €628 million was under appeal and therefore not available for collection. Of the total of €1,233m available for collection, €794m was under active collection while €326m was at enforcement and €113m was being managed through agreed instalment arrangement, where additional time to pay is given by Revenue.

Table 1 – Analysis of Outstanding Taxes and PRSI.

Note 1. Gross collection in 2007 was €66,148m and gross collection in 2008 was €60,061m.

Joan Burton (Dublin West, Labour)
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Question 365: To ask the Minister for Finance if he will provide an analysis of unpaid taxes written off by the Revenue Commissioners in the years 2004, 2005, 2006, 2007, 2008 and to date in 2009 under the headings of customs, excise duties, capital gains tax, capital acquisitions tax, stamp duties, income taxes, corporation tax, VAT, schedule E income tax; and if he will make a statement on the matter. [38773/09]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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The Revenue Commissioners are charged with responsibility for collection and recovery of a wide range of taxes and duties. Inevitably, however, cases do arise where, because of the particular circumstances, collection of the tax is not possible or the tax cannot be collected without disproportionate cost to Revenue. In these circumstances arrangements are made to pass the tax as irrecoverable. This is commonly referred to as writing-off the tax concerned.

The attached Table details the amount of unpaid taxes and duties written off by the Revenue Commissioners in the years 2004 – 2009 (to end September). It is not possible to provide details of write off in relation to Schedule E as distinct from other schedules. There have been no instances of write off of Excise Duties or Capital Acquisitions Taxes in the period 2004 - 2009.

Table 1: Write Off 2004 to 2009 (to end September ) – Summary by Taxhead

Note: The category "Other" includes automatic write off and RCT for the years 2005-2009. For 2004 category "Other" refers to RCT only, the auto figure is accounted for under the other tax heads for that year. Auto write off consists of cases with balances of less than €1000, which are considered uneconomic to pursue and are written off on an automated basis.