Joe McHugh (Donegal North East, Fine Gael)
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Question 467: To ask the Minister for Finance the indirect taxation returns from each county for the first half of 2010; for the third quarter of 2010; if he will provide the same information from the 2009 accounts; and if he will make a statement on the matter. [33063/10]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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I am informed by the Revenue Commissioners that the exact information sought for indirect taxation 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.

This data is available only on the basis of a full calendar year. On that basis, corresponding information for the first half and third quarter for both years 2009 and 2010 is not available and could not be obtained without conducting a protracted examination of the Revenue Commissioners' records.

The following table sets out the estimated breakdown of net receipts for VAT (Domestic) for the year 2009, the latest year for which the information is available. 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 Customs, Excise and VAT at the point of Import, the other main components of indirect taxation.

It should be noted that 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.