Michael McGrath (Cork South Central, Fianna Fail)
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277. To ask the Minister for Finance the annual amount of tax generated by the Exchequer from stallion fee income between the years 2007 and 2014; and if he will make a statement on the matter. [36089/15]

Michael McGrath (Cork South Central, Fianna Fail)
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278. To ask the Minister for Finance the annual aggregate revenues generated by thoroughbred stud operations between 2007 and 2014; the corporate taxes paid; and the revenues received by the top five thoroughbred stud operations in the past five years that are available; and if he will make a statement on the matter. [36090/15]

Michael Noonan (Limerick City, Fine Gael)
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I propose to take Questions Nos. 277 and 278 together.

I am advised that the information available to the Revenue Commissioners relates to the profits earned from the provision of all stallion stud services and that thoroughbred stud profits alone are not separately distinguished on returns. The profits earned from the provision of these services for the years 2008 to 2013 (the most recent available) are as set out in the following table.

Profits earned from the provision of all stallion stud services

Profits or gains arising to an owner or part owner of a stallion from the sale of services of mares within the State by a stallion, or from the sale of rights to such services, have been taxable since 1 August 2008. Previously, these profits were exempt from Income and Corporation Tax.

I am further advised by the Revenue Commissioners that stallion related profits or gains are aggregated with all other incomes for the purposes of Income and Corporation Tax calculations. All taxpayers, both individual and corporate, can have a number of sources of income, and can avail of a variety of different deductions and reliefs, which affect the final tax liability. In addition, the profit may be reduced by capital allowances or losses to which that taxpayer may be entitled. Therefore, it is not possible to infer the amount of tax that is generated solely from the taxation of these profits or gains.

The Deputy has also asked for the amount of income associated with the top five operations. I am advised by the Revenue Commissioners that, to ensure the confidentiality of Revenue's taxpayer information, it would not be appropriate for the Commissioners to reveal the profits of the top five cases.

Michael McGrath (Cork South Central, Fianna Fail)
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279. To ask the Minister for Finance the annual corporate tax, and other named taxes, paid by the revenues generated by aircraft leasing firms based here in the years 2010 and 2014, in tabular form; and if he will make a statement on the matter. [36091/15]

Michael Noonan (Limerick City, Fine Gael)
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I am advised by the Revenue Commissioners that tax payments by the aircraft leasing industry for the years 2010 to 2014 are as shown in the following table. This is based on the primary industry description (NACE code) assigned to businesses on the Revenue taxpayer register. I am further advised that Revenue is currently reviewing the classification of aircraft leasing companies on its records and, pending the outcome of this review, these figures should be considered as provisional and may be updated in the future.

The available information in respect of the revenues generated by the aircraft leasing industry is the amount of taxable profits from the Corporation Tax returns filed for the years 2010 to 2013, the latest years available, and are as shown in the following table. The figures are in respect of accounting periods ended in the calendar year shown and are not the exact equivalent of calendar year receipts periods shown in the table above.