Written answers

Thursday, 2 June 2016

Photo of Michael McGrathMichael McGrath (Cork South Central, Fianna Fail)
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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]

Photo of Michael McGrathMichael McGrath (Cork South Central, Fianna Fail)
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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]

Photo of Michael NoonanMichael Noonan (Limerick City, Fine Gael)
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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

Interest2012201320142015
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 2012201320142015
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

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