Brendan Kenneally (Waterford, Fianna Fail)
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Question 80: To ask the Minister for Finance the amount of income tax paid by persons in the Waterford area for the years 2004 to 2009 broken down by year. [47967/09]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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I am informed by the Revenue Commissioners that the exact information sought for income tax on a county basis is not available. However, Revenue sheriffs, county registrars or their officers operate for the purposes of enforcement of tax debt within certain geographical boundaries known as a "bailiwick" which equates geographically with "county". Data on the net receipts of some taxes can be linked to bailiwicks to provide an estimated breakdown of receipts on a county basis. The table sets out the estimated breakdown of net income tax receipts for Waterford City and County, for the years 2004 to 2008 inclusive. Corresponding figures for 2009 will not be available until some time after the end of the year.

The data relating to the allocation by city or county of PAYE employees should be treated with caution. This is because it has been the practice to associate each employee with the city or county in which his or her employer is registered for PAYE purposes, regardless of the address of the actual workplace or of the individual's home address. Self-employed persons are associated on the tax record with the address at which the business is located, which may be in a different city or county to the home address.