Caoimhghín Ó Caoláin (Cavan-Monaghan, Sinn Fein)
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To ask the Minister for Finance the amount of VAT that has been collected at the higher rate for each of the past five years; if he will provide on a county basis the amount of VAT that has been collected at the higher rate for 2011; and if he will make a statement on the matter. [42714/12]

Michael Noonan (Limerick City, Fine Gael)
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I am informed by the Revenue Commissioners that the amount of VAT collected at the higher rate for the years 2007 to 2011 is set out in the following table.

VAT collected at the standard rate of 23%

Precise figures for the breakdown of VAT receipts by tax rate are not available and consequently the figures provided in the table are tentative estimates.

I am also informed by the Revenue Commissioners that the available information on VAT receipts by county is in respect of the total estimated net receipt of VAT at all rates for the year 2010. The amount of yield in question is €9,051 million and an estimated breakdown on a county basis is set out in the table below. Corresponding information is not yet available on this basis for 2011.

It should be noted that 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 and this had been done for the purpose of the question.

It should also 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.