Dessie Ellis (Dublin North West, Sinn Fein)
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74. To ask the Minister for Finance if he will provide the tax take broken down by county or bailiwick for income tax PAYE and non-PAYE, VAT,corporation tax and capital gains tax for the years 2000, 2007 and 2011. [21046/13]

Michael Noonan (Limerick City, Fine Gael)
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I am informed by the Revenue Commissioners that the relevant information available on a geographical basis is an estimated breakdown of the net receipt from PAYE, VAT (Internal), Corporation Tax, Income Tax (non-PAYE) and Capital Gains Tax on the basis of "bailiwick" (meaning the jurisdiction or boundaries within which. Revenue Sheriffs, County Registrars or their officers operate for the purposes of enforcement of tax debt). It equates geographically with "county" while also providing separate breakdowns for "city" and "county" in the case of counties Dublin and Cork. The figures for these bailiwicks have been amalgamated to merge the results for city and county in each case. The available information for the years requested is shown in the following tables.

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 for any of the following reasons:

1.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.

2. An employer’s liability for PAYE is normally attributed to the county in which wages and salaries are paid, even though the employees may work in different counties.

3. 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.

4. Self-employed persons are associated on the tax record with the address at which the business is located, which may be in a different county to the home address.

Estimated breakdown of tax collection by county for 2000

Estimated breakdown of tax collection by county for 2007

Estimated breakdown of tax collection by county for 2011

* Figures include Income Levy and USC

Figures in the tables are rounded and any apparent discrepancies are due to this.