Arthur Spring (Kerry North-West Limerick, Labour)
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233. To ask the Minister for Finance the amounts in tabular form, for VAT, PAYE, income tax and corporation tax paid in County Kerry for the years 2006, 2009 and onwards to the most recent available records. [13481/14]

Michael Noonan (Limerick City, Fine Gael)
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I am informed by the Revenue Commissioners that the relevant information available of net receipts on a geographical basis is estimated 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). Bailiwick broadly equates geographically with "county".

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 several reasons. 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. An employer's liability for PAYE is normally attributed to the county in which wages and salaries are paid, even though the employees may live or work in different counties. Companies are associated on the tax record with the address of the head-office or branch with which contact is established for tax purposes, which may be different to the locations of other branches. The distribution of the taxes in question can also vary from year to year as businesses move premises.

Revenue data on net receipts for most taxes can be linked to bailiwicks to provide an estimated breakdown of receipts on a county basis. The information for County Kerry for the years from 2006 to 2012, the latest year available, is shown in the following table.

In considering the figures in the table, the following should be noted:

The figures for VAT receipts include only VAT internal (VAT on imports and VAT on products leaving tax warehouses are excluded).

PAYE Income Tax includes associated USC and Income Levy (for the relevant years).

1. Other Income Tax includes all non-PAYE Income Tax as well as associated USC and Income Levy (for the relevant years)

2. The figures shown are net after relevant repayments.