Terence Flanagan (Dublin North East, Independent)
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135. To ask the Minister for Finance the total income tax, PRSI and USC paid in each county in 2012; the average paid per taxpayer in each county; and if he will make a statement on the matter. [1196/14]

Michael Noonan (Limerick City, Fine Gael)
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I am informed by the Revenue Commissioners that the total income tax and USC paid in each county for the year 2012 is €15,151 million and the breakdown on a county basis is set out in the table below. Figures are not compiled on a similar basis in respect of PRSI. 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.

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. 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.

2. 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.

I am further informed by the Revenue Commissioners that as the numbers of taxpayers are not maintained with the figures of yield there is no basis on which an estimate of the average tax paid per taxpayer in each county year can be provided.

Estimated breakdown of total income tax and USC collection by county for 2012