Clare Daly (Dublin North, United Left)
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272. To ask the Minister for Finance in view of net receipts per sector being recorded by the Revenue Commissioners (details supplied), if he will clarify where revenue earned by the State in respect of Ireland's producing gas fields is recorded in this publication and under which sector. [11817/15]

Michael Noonan (Limerick City, Fine Gael)
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I am informed by the Revenue Commissioners that net tax receipts  in respect of activities such as producing gas fields would most likely be recorded in the trade sector "Mining and Quarrying" in the "Net Receipts by Sector" table noted by the Deputy.

These sectoral receipts figures are based ona sector identifier used on the tax records called the "NACE code" (the current version of which is referred to as NACE Rev.2), an internationally recognised economic activity code system. NACE classifications on tax records are compiled by reference to the primary area of economic activity reported by individual or corporate taxpayers and the taxes collected are allocated to those sectors without reference to the precise economic activity which generated them. While the accuracy of the NACE codes on tax records is sufficient to underpin broad sector-based analyses, there may be some inaccuracies at individual level. This should be borne in mind when considering the information provided.