Richard Bruton (Dublin North Central, Fine Gael)
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Question 87: To ask the Minister for Finance his estimate of the contribution of the housing sector to tax revenue in each year since 2000 to date in 2009. [42516/09]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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Information in relation to taxes on housing is available in respect of value added tax on new housing and the maintenance and repair to all housing and in respect of stamp duty on residential and commercial property. More limited information is available in relation to Capital Gain Tax on residential and commercial property. The estimated yield are as follows:

VAT

Richard Bruton (Dublin North Central, Fine Gael)
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Question 88: To ask the Minister for Finance the amount of income receipts contributed by the top 5% of income taxpayers in each year since 2000 to date in 2009; and the percentage of total income tax receipts which it represents. [42517/09]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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I am informed by the Revenue Commissioners that the relevant historical information available relates to the income tax liability of the top 5% of income earners as derived from income tax returns filed for the income tax years 2000/01 to 2007, the latest year for which such information is available. On this basis the information requested by the Deputy is set out as follows:

Top 5% of Income Earners

The figures in the table are based on details from tax returns on record at the time the data for each year were compiled for analytical purposes. This was generally based on coverage levels representing in or about 95% of all returns expected.

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. The tax liabilities of the top 5% of income earners are rounded to the nearest million as appropriate. A married couple who has elected or has been deemed to have elected for joint assessment is counted as one tax unit.

Richard Bruton (Dublin North Central, Fine Gael)
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Question 89: To ask the Minister for Finance the value of tax foregone in providing tax relief to pension contributions in each year since 2000 to date in 2009, distinguishing the relief against income tax, PRSI, health and other levies and corporation tax; and the number of persons receiving relief. [42518/09]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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The following tables provide a breakdown of the estimated cost of tax and PRSI reliefs relating to private pension contributions for 2006 and 2007, the latest year for which the most up-to-date data is available. The 2007 figures represent an update of the relevant 2006 cost estimates set out in table 7.2 of the Green Paper on Pensions published in the Autumn of 2007. Figures have been rounded where appropriate. Corresponding estimates are also provided for 2005 to the extent that it has been possible to provide them on a consistent and comparable basis. As similar data sources would not be available for the years prior to 2005, it is not possible to provide costings on a similar basis for those years.

I am advised by the Revenue Commissioners that sufficient data to enable estimates to be provided for the tax year 2008 are not yet available as the tax returns for that year, in which data on tax relief for contributions to personal pension plans (RACs and PRSAs) are available, are only now being made and processed. There is no data yet available to the Revenue Commissioners in relation to pension contributions in 2009. 2005

Estimate of the cost of tax reliefs on private pension contributions 2005.

*Numbers as included in P35 returns from employers to Revenue for 2005.

**Numbers of employees for whom employers are contributing to occupational pension funds as included in P35 returns to Revenue for 2005.

2006

Estimate of the cost of tax and PRSI reliefs on private pension contributions 2006.

*Numbers as included in P35 returns from employers to Revenue for 2006.

**Numbers of employees for whom employers are contributing to occupational pension funds as included in P35 returns to Revenue for 2006.

2007 (provisional)

Estimate of the cost of tax and PRSI reliefs on private pension contributions 2007.

*Numbers as included in P35 returns from employers to Revenue for 2007. Figures are as verified to date but may be understated and subject to revision.

**Numbers of employees for whom employers are contributing to occupational pension funds as included in P35 returns to Revenue for 2007. Figures are as verified to date but may be understated and subject to revision.