Dara Calleary (Mayo, Fianna Fail)
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208. To ask the Minister for Finance the number of Revenue Form 12s issued to persons in 2010, 2011 and 2012; in tabular form on a county basis. [20378/13]

Michael Noonan (Limerick City, Fine Gael)
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I am advised by the Revenue Commissioners that they have assumed the question relates to the number of Forms 12 issued for each of the tax years 2010, 2011 and 2012 and these figures are set out in the table below. PAYE taxpayers are not required to file an annual return. However, Revenue carries out a general issue of Forms 12 to PAYE taxpayers each year. The general issue is based on certain risk criteria that the Commissioners apply to select cases that they require a tax return from in a particular year.

I am further advised that the figures in the table cover the general issue of returns for the three years in question. They do not include details of Forms 12 (full) and Forms 12S (short) which issued to taxpayers as a result of specific projects carried out within Revenue Districts. As details of the numbers of these "ad hoc" returns are not centrally captured or maintained they could not be quantified without conducting an extensive investigation of Revenue records on a nationwide basis. I am also advised that the 2012 figures included in the table are draft and will be finalised shortly.

I am also advised that the breakdown is provided on a Revenue District basis rather than on a county basis as requested by the Deputy. In that regard, the Revenue District figures include, in some cases, an amalgam of counties.

Table: Forms 12