Written answers

Wednesday, 22 June 2016

Photo of David CullinaneDavid Cullinane (Waterford, Sinn Fein)
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111. To ask the Minister for Finance the number of registered companies; the number that were liable for corporation tax; the number that paid it, the amount they paid and the number that did not pay it, in each case by payment band (details supplied) in each of the years 2000 to 2007 in tabular form. [17575/16]

Photo of Michael NoonanMichael Noonan (Limerick City, Fine Gael)
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I am informed by the Revenue Commissioners that the number of registered companies is included in the Annual Reports of the Revenue Commissioners table titled Volume of Business which is available on the Revenue Commissioners website. This table shows the number of companies for each year since 2001. This information was not published for years prior to 2001. 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 following tables below 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) for the tax years 2000 to 2007. The refund amounts shown relate mainly to repayable withholding taxes on fees.

Corporation Tax Liability For The Tax Year 2000

Range Of Tax LiabilityNumber of CompaniesAmount Of Corporation Tax Liability €m
No Net Liability36,956-75.3
€1 - €25,00030,543141.9
€25,001 - €50,0003,058108
€50,001 - €75,0001,26277.5
€75,001 - €100,00073563.4
€100,001 - €200,0001,239173.1
€200,001 - €300,000490119.1
€300,001 - €400,00027194
€400,001 - €500,00018382.1
€500,001 - €600,00012870
€600,001 - €700,0009763
€700,001 - €800,0007858
€800,001 - €900,0004740
€900,001 - €1,000,0004341
€1,000,001 - €5,000,000435920.7
€5,000,001 - €10,000,00072485.6
over €10,000,000.521,759.0
Total75,6894,296.4

Corporation Tax Liability For The Tax Year 2001

Range Of Tax LiabilityNumber of CompaniesAmount Of Corporation Tax Liability €m
No Net Liability39,681-110.8
€1 - €25,00034,388158.6
€25,001 - €50,0003,003104.3
€50,001 - €75,0001,07766.9
€75,001 - €100,00068559.2
€100,001 - €200,0001,239173.9
€200,001 - €300,000488117.9
€300,001 - €400,00026491.3
€400,001 - €500,00016975.0
€500,001 - €600,00011764.0
€600,001 - €700,0008958.1
€700,001 - €800,0007757.4
€800,001 - €900,0005849.5
€900,001 - €1,000,0004744.7
€1,000,001 - €5,000,000419853.1
€5,000,001 - €10,000,00063433.8
over €10,000,000.491,835.5
Total81,9134,243.2

Corporation Tax Liability For The Tax Year 2002

Range Of Tax LiabilityNumber of CompaniesAmount Of Corporation Tax Liability €m
No Net Liability43,410-124.2
€1 - €25,00035,884169.6
€25,001 - €50,0002,63989.7
€50,001 - €75,0001,11869.3
€75,001 - €100,00064655.6
€100,001 - €200,0001,167165.5
€200,001 - €300,000468113.8
€300,001 - €400,00024684.7
€400,001 - €500,00016072.4
€500,001 - €600,0009351.1
€600,001 - €700,0007649.3
€700,001 - €800,0007858.8
€800,001 - €900,0004739.6
€900,001 - €1,000,0004845.6
€1,000,001 - €5,000,000391841.8
€5,000,001 - €10,000,00048342.3
over €10,000,000.512,047.6
Total86,5704,172.5

Corporation Tax Liability For The Tax Year 2003

Range Of Tax LiabilityNumber of CompaniesAmount Of Corporation Tax Liability €m
No Net Liability47,490-110.9
€1 - €25,00035,862167.5
€25,001 - €50,0002,863100.4
€50,001 - €75,0001,16871.3
€75,001 - €100,00067558.2
€100,001 - €200,0001134158.9
€200,001 - €300,000429105.6
€300,001 - €400,00023380.1
€400,001 - €500,00014062.8
€500,001 - €600,00012568.6
€600,001 - €700,0009259.3
€700,001 - €800,0006246.3
€800,001 - €900,0005244.1
€900,001 - €1,000,0004038.1
€1,000,001 - €5,000,000372761.5
€5,000,001 - €10,000,00057397.2
over €10,000,000.632,222.8
Total90,8574,442.7

Corporation Tax Liability For The Tax Year 2004

Range Of Tax LiabilityNumber of CompaniesAmount Of Corporation Tax Liability €m
No Net Liability50,599-118.6
€1 - €25,00036,886178
€25,001 - €50,0003,326116.7
€50,001 - €75,0001,35382.3
€75,001 - €100,00074964.6
€100,001 - €200,0001,278178.6
€200,001 - €300,000466114.2
€300,001 - €400,00023180.5
€400,001 - €500,00018582.8
€500,001 - €600,00013171.7
€600,001 - €700,0008454.1
€700,001 - €800,0007254.1
€800,001 - €900,0006857.6
€900,001 - €1,000,0004138.8
€1,000,001 - €5,000,000393799.4
€5,000,001 - €10,000,00059411.1
over €10,000,000.722,154.2
Total95,9924,420.2

Corporation Tax Liability For The Tax Year 2005

Range Of Tax LiabilityNumber of CompaniesAmount Of Corporation Tax Liability €m
No Net Liability55,578-124.7
€1 - €25,00038,516194.5
€25,001 - €50,0003,654129.1
€50,001 - €75,0001,52893.7
€75,001 - €100,00085974.6
€100,001 - €200,0001,401199.1
€200,001 - €300,000531129.4
€300,001 - €400,000321111.2
€400,001 - €500,00018984.3
€500,001 - €600,00013171.9
€600,001 - €700,00011977.1
€700,001 - €800,0008765.2
€800,001 - €900,0006151.7
€900,001 - €1,000,0005552.5
€1,000,001 - €5,000,000473983
€5,000,001 - €10,000,00060422.8
over €10,000,000.842,551.9
Total103,6475,167.4

Corporation Tax Liability For The Tax Year 2006

Range Of Tax LiabilityNumber of CompaniesAmount Of Corporation Tax Liability €m
No Net Liability58,027-144.7
€1 - €25,00039,849204.8
€25,001 - €50,0004,171147.1
€50,001 - €75,0001,659101.5
€75,001 - €100,00092079.8
€100,001 - €200,0001,662235.2
€200,001 - €300,000588144.3
€300,001 - €400,000414143.2
€400,001 - €500,00020089.9
€500,001 - €600,00016690.9
€600,001 - €700,00014694.8
€700,001 - €800,0009268.9
€800,001 - €900,0008270.0
€900,001 - €1,000,0005754.4
€1,000,001 - €5,000,0005421,144.7
€5,000,001 - €10,000,00099714.4
over €10,000,000.992,880.5
Total108,7736,119.7

Corporation Tax Liability For The Tax Year 2007

Range Of Tax LiabilityNumber of CompaniesAmount Of Corporation Tax Liability €m
No Net Liability68,199- 180
€1 - €25,00043,096216.2
€25,001 - €50,0004,221149.5
€50,001 - €75,0001,746107.6
€75,001 - €100,00093180.5
€100,001 - €200,0001,673234.6
€200,001 - €300,000611149.3
€300,001 - €400,000347119.5
€400,001 - €500,000238106.2
€500,001 - €600,00017696.8
€600,001 - €700,00012581.4
€700,001 - €800,00010679.2
€800,001 - €900,0008269.5
€900,001 - €1,000,0008076.0
€1,000,001 - €5,000,0005711,259.8
€5,000,001 - €10,000,00084601.4
over €10,000,000.1023,057.8
Total122,3866,305.3

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