Written answers
Thursday, 2 June 2016
Department of Finance
Tax Data
Michael McGrath (Cork South Central, Fianna Fail)
Link to this: Individually | In context | Oireachtas source
158. To ask the Minister for Finance the interest the Revenue Commissioners levied and collected from the late payment of tax liabilities, by tax category, in each of the years 2012 to 2015; and if he will make a statement on the matter. [14232/16]
Michael McGrath (Cork South Central, Fianna Fail)
Link to this: Individually | In context | Oireachtas source
159. To ask the Minister for Finance the penalties the Revenue Commissioners levied and collected from the late payment of tax liabilities, by tax category, in each of the years 2012 to 2015; how this is broken down across different categories of tax; and if he will make a statement on the matter. [14233/16]
Michael Noonan (Limerick City, Fine Gael)
Link to this: Individually | In context | Oireachtas source
I propose to take Questions Nos. 158 and 159 together.
I am advised by Revenue that interest and penalties charged and collected as part of their compliance intervention programmes is as set out in the following tables.
Table 1 - Interest
Interest | 2012 | 2013 | 2014 | 2015 |
---|---|---|---|---|
PAYE | €6.13m | €12.74m | €15.28m | €19.29m |
PRSI | €1.10m | €2.13m | €2.24m | €2.48m |
VAT | €18.90m | €19.64m | €17.57m | €20.80m |
INCOME TAX (Self-Employed) | €18.17m | €23.27m | €27.76m | €26.36m |
CORPORATION TAX | €7.57m | €14.53m | €12.86m | €18.27m |
CAPITAL GAINS TAX | €5.77m | €12.15m | €5.62m | €7.47m |
RELEVANT CONTRACTS TAX | €1.47m | €1.45m | €.80m | €1.25m |
PROFESSIONAL SERVICES WITHOLDING TAX | €.04m | €.02m | €.01m | €.18m |
DEPOSIT INTEREST RETENTION TAX | €.003m | €.01m | €.08m | €.46m |
LIFE ASSURANCE EXIT TAX | €.06m | €.30m | €.0004m | €.30m |
DIVIDEND WITHOLDING TAX | €.05m | €.23m | €.16m | €.13m |
ENVIRONMENTAL LEVY | €.02m | €.05m | €.01m | €.01m |
RELEVANT TAX ON SHARE OPTION | €.02m | €.18m | €.23m | €.27m |
BETTING DUTY | €.01m | €.04m | €.04m | €.01m |
STAMP DUTY | €2.36m | €3.06m | €2.74m | €2.06m |
CAPITAL ACQUISITIONS TAX | €1.25m | €2.55m | €2.05m | €1.41m |
INVESTMENT UNDERTAKING TAX | €.01m | €.00m | €.07m | €.00m |
LOCAL PROPERTY TAX | €.00m | €.0001m | €.01m | €.01m |
TOTAL | €62.93m | €92.39m | €87.53m | €100.76m |
Table 2 - Penalties
Penalties | 2012 | 2013 | 2014 | 2015 |
---|---|---|---|---|
PAYE | €2.36m | €3.75m | €3.89m | €5.29m |
PRSI | €.31m | €.24m | €.40m | €.44m |
VAT | €4.49m | €5.35m | €6.03m | €5.03m |
INCOME TAX (Self-Employed) | €4.48m | €4.64m | €8.58m | €4.40m |
CORPORATION TAX | €1.09m | €4.63m | €7.77m | €2.80m |
CAPITAL GAINS TAX | €1.23m | €1.30m | €1.40m | €.46m |
RELEVANT CONTRACTS TAX | €1.18m | €.87m | €.85m | €1.93m |
PROFESSIONAL SERVICES WITHOLDING TAX | €.06m | €.01m | €.01m | €.01m |
DEPOSIT INTEREST RETENTION TAX | €.00m | €.003m | €.00m | €.00m |
LIFE ASSURANCE EXIT TAX | €.003m | €.00m | €.02m | €.00m |
DIVIDEND WITHOLDING TAX | €.004m | €.01m | €.01m | €.03m |
ENVIRONMENTAL LEVY | €.00m | €.001m | €.001m | €.00m |
BETTING DUTY | €.03m | €.03m | €.01m | €.00m |
STAMP DUTY | €1.90m | €1.67m | €1.34m | €1.32m |
CAPITAL ACQUISITIONS TAX | €.20m | €.48m | €.24m | €.22m |
INVESTMENT UNDERTAKING TAX | €.0004m | €.00m | €.00m | €.00m |
LOCAL PROPERTY TAX | €.00 | €.0001m | €.0003m | €.0002m |
TOTAL | €17.33m | €23.00m | €30.54m | €21.95m |
No comments