John Deasy (Waterford, Fine Gael)
Link to this: Individually | In context

Question 132: To ask the Minister for Finance the number of companies in Waterford city and county approved for accelerated capital allowance in 2009 and 2010; the amount of funding involved in each of those years; and if he will make a statement on the matter. [47689/10]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
Link to this: Individually | In context

It is not clear if the Deputy has in mind a particular type of capital allowances or all capital allowances in general. I am informed by the Revenue Commissioners that the latest available data in relation to capital allowances claimed by companies is for the tax year 2008. Corporation tax returns for 2008 show total capital allowance claims of approximately €118 million by some 1,589 companies in Waterford city and county. A breakdown of these claims to identify claims for accelerated allowances is not available.

It should be noted that some of the claims may not have been fully used in the tax year due to insufficient profits being available to absorb all of the relief.

No doubt the Deputy is aware of the scheme of accelerated capital allowances for expenditure on new specified energy-efficient equipment. The scheme came into operation in late 2008 for companies and data on the use of the scheme was requested from companies in the Corporate Tax return (CT1) for the first time in respect of accounting periods ending in 2009. Therefore, the first information in relation to this scheme should be available in 2011 when all of the returns for the tax year 2009 have been received and processed.

The figures for capital allowance claims set out above were given on the basis of "bailiwick", meaning, in this case, the jurisdiction or boundaries within which Revenue Sheriffs, County Registrars or their officers operate for the purposes of enforcement of tax debt and which equates geographically with "county".

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.

John Deasy (Waterford, Fine Gael)
Link to this: Individually | In context

Question 133: To ask the Minister for Finance the total number of sole traders, trusts and partnerships registered in Waterford city and county in each of the past five years and to date in 2010; and if he will make a statement on the matter. [47690/10]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
Link to this: Individually | In context

I am advised by the Revenue Commissioners that the number of tax registrations for sole traders, trusts and partnerships for Waterford City and County in past 5 years and to date in 2010 are given in the table below:

John Deasy (Waterford, Fine Gael)
Link to this: Individually | In context

Question 134: To ask the Minister for Finance the total number of employers registered for PAYE/PRSI in Waterford city and county in each of the past five years and to date in 2010; and if he will make a statement on the matter. [47691/10]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
Link to this: Individually | In context

Unfortunately, it was not possible to collate the information required for this answer in the time allowed. I will provide the Deputy with the answer in writing shortly.