Brendan Griffin (Kerry South, Fine Gael)
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Question 98: To ask the Minister for Finance if he has explored the viability and potential net earnings of a 1 cent or 2 cent levy on text messaging; and if he will make a statement on the matter. [20859/11]

Michael Noonan (Limerick City, Fine Gael)
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Text messages are already subject to VAT at 21%. I am informed by the Commission for Communications Regulation (ComReg) that no projections are made for mobile telephone usage, whether calls or texts. The only basis for estimating the yield from a tax on text messages is the figures for mobile telephone usage per quarter supplied by the companies to ComReg. In the 12 months to end March 2011, the last 12 month period for which figures are available, over 12 billion SMS messages and over 43 million MMS messages were sent in Ireland, a total of over 12.192 billion messages. At those usage rates, a levy of one cent on such messages could raise c. €121 million per annum and a levy of 2 cent on such messages could raise c. €242 million per annum. However, this potential yield does not take account of any behavioural impact if a levy was directly imposed on customers or imposed on the mobile phone companies and passed on to customers.

While any additional revenue would be welcome in the current circumstances, the wider social and economic factors which militate against the introduction of a further levy on text messages and telephone calls must also be taken into account. I am not aware of a similar tax anywhere else in the world. Although there are no plans to introduce such a tax at this time, all potential taxation measures are kept under review.

Brendan Griffin (Kerry South, Fine Gael)
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Question 99: To ask the Minister for Finance his views on whether an emergency super tax should be applied to the top 10% of earners for a period of three years during the current economic emergency; and if he will make a statement on the matter. [20860/11]

Michael Noonan (Limerick City, Fine Gael)
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The position is that all taxation measures will be considered in the context of the forthcoming Budget and Finance Bill.