Tommy Broughan (Dublin North East, Independent)
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55. To ask the Minister for Finance to set down the number of persons registered under the relevant contracts tax system with the Revenue Commissioners in the years 2012, 2013 and to date in 2014; the number of these persons qualifying for the 0% and 20% rates respectively; and the number of persons placed at the 35% rate in those years. [31810/14]

Michael Noonan (Limerick City, Fine Gael)
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I am informed by the Revenue Commissioners that the number of registered contractors on the rates of deduction that are provided for in the  electronic Relevant Contracts Tax (eRCT) regime for the years in question are set out in the following table. They represent details of all contractors who received a payment under the eRCT system during these years.