Written answers
Thursday, 16 June 2016
Department of Finance
Corporation Tax
David Cullinane (Waterford, Sinn Fein)
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87. To ask the Minister for Finance the number of registered companies; the number that were liable for corporation tax; the number that paid it and the amount they paid; the number that did not pay it, in each case by payment bands (details supplied) in each of the years 2008 to 2015, in tabular form. [16471/16]
Michael Noonan (Limerick City, Fine Gael)
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I am informed by Revenue that the number of registered companies is available at . It should be noted that this information reflects the total number of companies on record for the year irrespective of whether the company is trading and therefore obliged to file a Corporation Tax return for the year.
The tables show, by range of tax liability, the number of companies with a Corporation Tax return filed for each relevant tax year with a liability to Corporation Tax for the year and those without a liability to Corporation Tax for the year (including those with refunds and the associated amount of net Corporation Tax liability). The refund amounts shown relate mainly to refundable research and development tax credits and repayable withholding taxes on fees. Returns are filed for the years 2008 to 2014, information for the year 2015 is not available as the returns are not yet due in many cases.
Corporation Tax Liability For The Tax Year 2008
| Range Of Tax Liability | Number of Companies | Amount Of Corporation Tax Liability |
|---|---|---|
| €m | ||
| No Liability | 82,480 | -237.1 |
| €1 - €25,000 | 40,246 | 175.1 |
| €25,001 - €50,000 | 2,966 | 104.2 |
| €50,001 - €75,000 | 1,197 | 73 |
| €75,001 - €100,000 | 605 | 52.3 |
| €100,001 - €200,000 | 963 | 135 |
| €200,001 - €300,000 | 338 | 81.9 |
| €300,001 - €400,000 | 176 | 60.8 |
| €400,001 - €500,000 | 98 | 43.5 |
| €500,001 - €600,000 | 82 | 44.6 |
| €600,001 - €700,000 | 56 | 36 |
| €700,001 - €800,000 | 47 | 35.4 |
| €800,001 - €900,000 | 24 | 20.2 |
| €900,001 - €1,000,000 | 33 | 31.2 |
| €1,000,001 - €5,000,000 | 215 | 441.9 |
| €5,000,001 - €10,000,000 | 33 | 245.2 |
| over €10,000,000. | 53 | 1,689.70 |
| Total | 129,612 | 3,032.90 |
Corporation Tax Liability For The Tax Year 2009
| Range Of Tax Liability | Number of Companies | Amount Of Corporation Tax Liability |
|---|---|---|
| €m | ||
| No Liability | 77,064* | -115 |
| €1 - €25,000 | 38,470 | 157.7 |
| €25,001 - €50,000 | 2,873 | 101 |
| €50,001 - €75,000 | 1,164 | 71 |
| €75,001 - €100,000 | 542 | 46.9 |
| €100,001 - €200,000 | 987 | 137.7 |
| €200,001 - €300,000 | 344 | 84.7 |
| €300,001 - €400,000 | 185 | 64.7 |
| €400,001 - €500,000 | 116 | 51.4 |
| €500,001 - €600,000 | 87 | 47.5 |
| €600,001 - €700,000 | 73 | 47.8 |
| €700,001 - €800,000 | 54 | 40.4 |
| €800,001 - €900,000 | 37 | 31.4 |
| €900,001 - €1,000,000 | 41 | 39.2 |
| €1,000,001 - €5,000,000 | 324 | 701.9 |
| €5,000,001 - €10,000,000 | 51 | 350.9 |
| over €10,000,000. | 76 | 2,029.50 |
| Total | 122,488 | 3,888.70 |
Corporation Tax Liability For The Tax Year 2010
| Range Of Tax Liability | Number of Companies | Amount Of Corporation Tax Liability |
|---|---|---|
| €m | ||
| No Liability | 83,477* | -138.5 |
| €1 - €25,000 | 34,443 | 143.3 |
| €25,001 - €50,000 | 2,667 | 93.7 |
| €50,001 - €75,000 | 1,028 | 62.7 |
| €75,001 - €100,000 | 544 | 46.9 |
| €100,001 - €200,000 | 891 | 127.1 |
| €200,001 - €300,000 | 328 | 79.6 |
| €300,001 - €400,000 | 186 | 64.5 |
| €400,001 - €500,000 | 102 | 45.8 |
| €500,001 - €600,000 | 83 | 45.2 |
| €600,001 - €700,000 | 69 | 45 |
| €700,001 - €800,000 | 55 | 41 |
| €800,001 - €900,000 | 44 | 37.4 |
| €900,001 - €1,000,000 | 30 | 28.4 |
| €1,000,001 - €5,000,000 | 338 | 738.3 |
| €5,000,001 - €10,000,000 | 52 | 369.7 |
| over €10,000,000. | 67 | 2,277.10 |
| Total | 124,404 | 4,107.20 |
Corporation Tax Liability For The Tax Year 2011
| Range Of Tax Liability | Number of Companies | Amount Of Corporation Tax Liability |
|---|---|---|
| €m | ||
| No Liability | 90,749 | -174.6 |
| €1 - €25,000 | 28,596 | 126 |
| €25,001 - €50,000 | 2,170 | 75.7 |
| €50,001 - €75,000 | 858 | 52.7 |
| €75,001 - €100,000 | 427 | 37 |
| €100,001 - €200,000 | 838 | 118.7 |
| €200,001 - €300,000 | 303 | 73.8 |
| €300,001 - €400,000 | 181 | 63.3 |
| €400,001 - €500,000 | 117 | 52 |
| €500,001 - €600,000 | 89 | 48.8 |
| €600,001 - €700,000 | 52 | 33.5 |
| €700,001 - €800,000 | 42 | 31.7 |
| €800,001 - €900,000 | 35 | 29.6 |
| €900,001 - €1,000,000 | 32 | 30.5 |
| €1,000,001 - €5,000,000 | 329 | 721.6 |
| €5,000,001 - €10,000,000 | 51 | 352 |
| over €10,000,000. | 68 | 2,501.10 |
| Total | 124,937 | 4,173.40 |
Corporation Tax Liability For The Tax Year 2012
| Range Of Tax Liability | Number of Companies | Amount Of Corporation Tax Liability |
|---|---|---|
| €m | ||
| No Liability | 89,929 | -201.2 |
| €1 - €25,000 | 30,536 | 136.1 |
| €25,001 - €50,000 | 2,155 | 75.4 |
| €50,001 - €75,000 | 876 | 53.4 |
| €75,001 - €100,000 | 476 | 41.2 |
| €100,001 - €200,000 | 863 | 119.8 |
| €200,001 - €300,000 | 307 | 75 |
| €300,001 - €400,000 | 188 | 64.4 |
| €400,001 - €500,000 | 112 | 49.9 |
| €500,001 - €600,000 | 82 | 44.9 |
| €600,001 - €700,000 | 62 | 40.2 |
| €700,001 - €800,000 | 52 | 39.1 |
| €800,001 - €900,000 | 34 | 28.9 |
| €900,001 - €1,000,000 | 34 | 32.1 |
| €1,000,001 - €5,000,000 | 307 | 677.7 |
| €5,000,001 - €10,000,000 | 50 | 341.6 |
| over €10,000,000. | 71 | 2,756.20 |
| Total | 126,134 | 4,374.70 |
Corporation Tax Liability For The Tax Year 2013
| Range Of Tax Liability | Number of Companies | Amount Of Corporation Tax Liability |
|---|---|---|
| €m | ||
| No Liability | 92,770 | -307.7 |
| €1 - €25,000 | 33,883 | 153.3 |
| €25,001 - €50,000 | 2,449 | 85.5 |
| €50,001 - €75,000 | 981 | 60.2 |
| €75,001 - €100,000 | 528 | 45.7 |
| €100,001 - €200,000 | 925 | 131.1 |
| €200,001 - €300,000 | 314 | 76.8 |
| €300,001 - €400,000 | 193 | 67.4 |
| €400,001 - €500,000 | 120 | 53.9 |
| €500,001 - €600,000 | 95 | 52 |
| €600,001 - €700,000 | 60 | 38.6 |
| €700,001 - €800,000 | 49 | 36.7 |
| €800,001 - €900,000 | 35 | 29.6 |
| €900,001 - €1,000,000 | 28 | 26.6 |
| €1,000,001 - €5,000,000 | 292 | 627.1 |
| €5,000,001 - €10,000,000 | 66 | 454.5 |
| over €10,000,000. | 69 | 2,447.60 |
| Total | 132,857 | 4,078.90 |
Corporation Tax Liability For The Tax Year 2014
| Range Of Tax Liability | Number of Companies | Amount Of Corporation Tax Liability |
|---|---|---|
| €m | ||
| No Liability | 92,114 | -413.8 |
| €1 - €25,000 | 36,786 | 175.4 |
| €25,001 - €50,000 | 2,899 | 101.7 |
| €50,001 - €75,000 | 1,201 | 73.9 |
| €75,001 - €100,000 | 650 | 56.3 |
| €100,001 - €200,000 | 1,056 | 148.1 |
| €200,001 - €300,000 | 397 | 97 |
| €300,001 - €400,000 | 213 | 73.6 |
| €400,001 - €500,000 | 134 | 60.1 |
| €500,001 - €600,000 | 91 | 50.2 |
| €600,001 - €700,000 | 91 | 58.9 |
| €700,001 - €800,000 | 56 | 41.8 |
| €800,001 - €900,000 | 47 | 39.8 |
| €900,001 - €1,000,000 | 36 | 34.1 |
| €1,000,001 - €5,000,000 | 336 | 728.9 |
| €5,000,001 - €10,000,000 | 73 | 493 |
| over €10,000,000. | 76 | 3,111.90 |
| Total | 136,256 | 4,930.90 |
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