Pearse Doherty (Donegal South West, Sinn Fein)
Link to this: Individually | In context

Question 131: To ask the Minister for Finance if he will provide analysis of the corporation tax take by industrial sector for the years 2007 to 2010, inclusive. [21053/11]

Michael Noonan (Limerick City, Fine Gael)
Link to this: Individually | In context

I am informed by the Revenue Commissioners that the relevant information for 2007, 2008 and 2009 is available from the Revenue Statistical Reports which are accessible on the Revenue website at www.Revenue.ie. The information is located in Table TR6, under the main chapter heading of Total Revenue. That table provides a percentage breakdown of the net receipt of PAYE, VAT, Income Tax, Corporation Tax and Capital Gains Tax by trade sector. The corresponding figures for 2010 will be included as soon as possible in the Statistical Report for 2010.

Pearse Doherty (Donegal South West, Sinn Fein)
Link to this: Individually | In context

Question 132: To ask the Minister for Finance the value of corporation tax collections or refunds returned to banks covered under the bank guarantee scheme in the past three years. [21054/11]

Michael Noonan (Limerick City, Fine Gael)
Link to this: Individually | In context

I am informed by the Revenue Commissioners that the figures requested by the Deputy in respect of participating institutions under the Credit Institutions (Eligible Liabilities Scheme) 2009 (Bank Guarantee Scheme) are as set out in the following table: Corporation Tax payments and refunds

The payment figures represent payments made in the calendar years 2008 to 2010, inclusive, in respect of any accounting period. The refund figures represent refunds made in those years.

Pearse Doherty (Donegal South West, Sinn Fein)
Link to this: Individually | In context

Question 133: To ask the Minister for Finance if he will provide analysis of corporation tax take on a county-by-county basis on the registered or trading address of each company as filed on those companies' CT1 forms. [21055/11]

Michael Noonan (Limerick City, Fine Gael)
Link to this: Individually | In context

I am informed by the Revenue Commissioners that the information available on corporation tax receipts by county is by reference to the geographical indicator of "bailiwick". 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 table set out the estimated breakdown of net receipts for Corporation Tax for 2009, the latest year for which such information is available.

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 as 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.

Estimated breakdown of corporation tax collection by county for 2009