Caoimhghín Ó Caoláin (Cavan-Monaghan, Sinn Fein)
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Question 106: To ask the Minister for Finance if he will provide statistics for each year, from 2005 to 2009, relating to the incomes, net of outgoings, deriving from general medical practice, of general medical practitioners in the State. [31628/10]

Caoimhghín Ó Caoláin (Cavan-Monaghan, Sinn Fein)
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Question 107: To ask the Minister for Finance if he will provide details of each year, from 2005-2009, and on the basis of data available to the Revenue Commissioners, the aggregate income of all general medical practitioners in the State, and, separately, of all dental practitioners. [31629/10]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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I propose to take Questions Nos. 106 and 107 together.

I am informed by the Revenue Commissioners that the relevant information available on the amount of income earned by general medical practitioners and dental practitioners in the State is based on personal income tax returns filed by non-PAYE taxpayers for the years 2005 to 2007, the latest year for which this information is available.

Trading income returned by medical practitioners amounted to €588m for 2005, €627 million for 2006 and €683 million for 2007. The amounts of gross income from all sources returned by medical practitioners were €1,091 million for 2005, €1,218 million for 2006 and €1,341m for 2007. The amounts of gross income from all sources returned by dental practitioners were €253 million for 2005, €284 million for 2006 and €320m for 2007. The sector identifier used on the tax records is based on the 4 digit "NACE code (Rev. 1)" which is an internationally recognised economic activity code system. The NACE codes are not essential for the assessment and collection of taxes and duties and the correct allocation and maintenance of these codes is subject to the limit of available resources. NACE code classifications on tax records are compiled by reference to the primary area of economic activity reported by individual and corporate taxpayers on their own behalf and the taxes collected are allocated to those codes without reference to the precise economic activity which generated them.

While the accuracy of the NACE codes on tax records is sufficient to underpin broad sector-based analyses there will undoubtedly be some inaccuracies at individual level. This should be borne in mind when considering the information provided. The sectors identified for this reply represent the closest equivalents in the NACE code system to the sectors mentioned in the question.