Clare Daly (Dublin North, Socialist Party)
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To ask the Minister for Finance further to Parliamentary Questions Nos. 189 and 190 of 16 October 2012, if he will make a statement on his answers which show that gross profits of companies registered in Ireland are €28,762 million manufacturing and €41,196 million non-manufacturing and they only paid €4,246 million in tax; and if he will make a statement on the matter. [50526/12]

Michael Noonan (Limerick City, Fine Gael)
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I am informed by the Revenue Commissioners that figures of the total manufacturing and non-manufacturing trading profits of companies for the tax year 2010 were provided in my replies to parliamentary question numbers 189 and 190. Such data is contained in the Statistical Reports which are published annually by the Revenue Commissioners on their website – www.revenue.ie . The most recent relevant published data from that source is for 2009 and is contained in the 2010 report. The corresponding information for 2010 was set out in the previous Parliamentary Question replies referred to by the Deputy. This will be published in the 2011 report on the website.

It may be helpful to add that these are the amounts of trading profits before certain deductions and charges are deducted to arrive at taxable profits, the figure on which the charge to tax is initially assessed on a gross before credits basis. Furthermore, it should be noted that certain credits are deducted after the calculation of gross corporation tax. Some of the main credits applicable in the tax year 2010 and deducted after the calculation of gross tax were double taxation relief, manufacturing relief, credit for withholding tax on fees and research and development tax credit.