Leo Varadkar (Dublin West, Fine Gael)
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Question 119: To ask the Minister for Finance further to Parliamentary Questions Nos. 170 to 175, inclusive, of 4 December 2007, if he will provide the same information for 2007, 2008 and 2009; and if he will make a statement on the matter. [27732/10]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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As indicated by my predecessor in reply to Parliamentary Questions Nos. 170 to 175 of 4 December 2007, the precise information the Deputy seeks is not available. However, on the same basis as the information supplied at that time, the Revenue Commissioners have provided an update of the data for 2007 and 2008 in the tables below. Information for 2009 is not yet available.

I am informed by the Revenue Commissioners that the exact information sought for all taxes on a county basis is not available. 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 most taxes can be linked to bailiwicks to provide an estimated breakdown of receipts on a county basis.

The following tables set out the estimated breakdown of net receipts for Income Tax (PAYE & non-PAYE), VAT (Domestic), Corporation Tax, and Capital Gains Tax. Basic data is not recorded in such a manner as would enable a breakdown by county to be provided in respect of the yield from Stamp Duties, Capital Acquisitions Tax (including Inheritance Tax), Customs, Excise and VAT at the point of Import.

In considering the data it should be noted that the amount of tax attributed to a county may not necessarily be an indication of economic activity in that county for any of the following reasons: 1. The liability of a trader to VAT is generally dealt with by reference to the location of the trader's registered office even though the economic activity may be carried on in another county. 2. An employer's liability for PAYE is normally attributed to the county in which wages and salaries are paid, even though the employees may work in different counties. 3. Companies are associated on the tax record with the county address of the head-office or branch with which contact is established for tax purposes, which may be different to the city or county addresses of other branches. The distribution of corporate tax between regions can also vary from year to year as companies relocate. 4. Self-employed persons are associated on the tax record with the address at which the business is located, which may be in a different county to the home address. As regards data for 2009, I am further advised by the Revenue Commissioners that the necessary detailed information which would provide a basis for estimating the breakdown of yields in 2009 from Income Tax, VAT, Capital Gains Tax and Corporation Tax is not as yet sufficiently complete or reliable to enable such an estimate to be provided at this time.