Michael Noonan (Limerick City, Fine Gael)
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I propose to take Questions Nos. 181 to 184, inclusive, together.

I am advised by the Revenue Commissioners that the information requested by the Deputy in relation to the amount of Corporation Tax collected by the State is published on the Commissioners' Statistics website lunder "Revenue Net Receipts by Taxhead on an Annual Basis". Sectoral analysis of these receipts, in so far as they are available, is also published on the same Revenue webpage under "Revenue Net Receipts by Sector". 

Earlier years can be located at under Revenue Statistical Reports 1996-2012, in the "Total Revenue" chapter.

Updates to these statistics will be published in due course.

Michael Noonan (Limerick City, Fine Gael)
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I propose to take Questions Nos. 185 to 188, inclusive, together.

It is assumed the Deputy is referring to the cost to the Exchequer of the main tax reliefs available to companies. The following table shows the estimated cost, on a straight line arithmetic basis, of

- Section 766 Research and Development Credit;

- Section 486C 3 year Start up Relief;

- Section 291A Intangible Asset Relief;

- Section 285A accelerated capital allowances for energy efficient equipment;

Michael Noonan (Limerick City, Fine Gael)
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I propose to take Questions Nos. 189 and 190 together.

I would like to point the Deputy to a paper published on the website of the Department of Finance titled Effective Rates of Corporation Tax in Ireland: Technical Paper, April 2014, which comprehensively reviews the different methodologies that are used to calculate the effective rate of tax, and may be viewed at the following link:

As there is no single internationally agreed method of measuring the effective rate of Corporation Tax, it is not possible to compile the information requested by the Deputy.

However, the Deputy may be interested to note a piece of work that was carried out by the Revenue Commissioners as part of the Economic Impact Assessment of Ireland's Corporation Tax Policy, which was published on Budget Day. The paper titled Corporation Tax A Note on the Context and Concentration of Payments, is essentially a profile of corporation tax payments. It contains comprehensive analysis of the different component elements of Ireland's corporation tax revenue including a breakdown of tax paid by sector, location and concentration levels (by companies and corporate groups) in the period 2008 through 2012 (as 2012 is the most recent tax year for which full tax returns information is available). This document can be viewed at the following link: