Michael Noonan (Limerick City, Fine Gael)
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I am informed by the Revenue Commissioners that the estimated receipts for VAT internal relating to businesses based in County Meath for the calendar years 2000 to 2011 is as set out in the following table. Information for earlier years or equivalent information for VAT on imports is not readily available.

Calendar Year	Estimated VAT Internal for County Meath
	€m
2000	97.0
2001	116.5
2002	146.2
2003	172.7
2004	198.6
2005	216.1
2006	258.6
2007	271.0
2008	247.8
2009	184.8
2010	185.3
2011	152.5

The relevant information for VAT 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. 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. The distribution of tax can also vary from year to year as businesses move premises.