Written answers

Tuesday, 28 June 2016

Photo of David CullinaneDavid Cullinane (Waterford, Sinn Fein)
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81. To ask the Minister for Finance the income, gains and taxable income of companies that filed a return on corporation tax, by range of tax liability band (details supplied), in each of the years 2008 to 2014, in tabular form. [18015/16]

Photo of Michael NoonanMichael Noonan (Limerick City, Fine Gael)
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I am informed by Revenue that the tables below show, by range of tax liability, the net trading income, net chargeable gains and taxable income of companies that filed a Corporation Tax return in each of the years 2008 -2014. I am advised, following an extensive review of Revenue data, that the taxable income information is not available for the year 2008.

The Deputy may wish to note that tax liability is calculated on the basis of applying the various Corporation Tax rates to trading and non-trading profits and incomes of companies and allows for the deduction of certain reliefs, allowances and credits at various points in the calculation process. This calculation process is outlined in detail on the Revenue website under the heading Corporation Tax Calculation at .

Corporation Tax For The Tax Year 2008 (Taxable Income Not Available)

Range Of Tax LiabilityNet Trading Income - €mNet Chargeable Gains - €m
No Net Liability7,058123
€1 - €25,0008,14153
€25,001 - €50,0001,63624
€50,001 - €75,00077725
€75,001 - €100,00067214
€100,001 - €200,0002,29564
€200,001 - €300,00093334
€300,001 - €400,000783183
€400,001 - €500,00044615
€500,001 - €600,00028538
€600,001 - €700,00023429
€700,001 - €800,00085014
€800,001 - €900,0001285
€900,001 - €1,000,00018717
€1,000,001 - €5,000,0003,114143
€5,000,001 - €10,000,0001,81045
over €10,000,00013,593 370
Total42,941 1,195

Corporation Tax Liability For The Tax Year 2009

Range Of Tax LiabilityNet Trading Income - €mNet Chargeable Gains - €mNet Taxable Income - €m
No Net Liability4,285591,729
€1 - €25,0001,462211,280
€25,001 - €50,00079816962
€50,001 - €75,00048313470
€75,001 - €100,0003304333
€100,001 - €200,0001,432251,027
€200,001 - €300,00098011641
€300,001 - €400,00075522691
€400,001 - €500,0003824396
€500,001 - €600,00036810384
€600,001 - €700,0003615400
€700,001 - €800,00025614301
€800,001 - €900,0007379256
€900,001 - €1,000,0003314330
€1,000,001 - €5,000,0007,577975,715
€5,000,001 - €10,000,0003,840363,578
over €10,000,00026,485 8619,264
Total50,860 43537,756

Corporation Tax Liability For The Tax Year 2010

Range Of Tax LiabilityNet Trading Income - €mNet Chargeable Gains - €mNet Taxable Income - €m
No Net Liability3,731873,354
€1 - €25,0001,247331,113
€25,001 - €50,0007669616
€50,001 - €75,00039513428
€75,001 - €100,0003595304
€100,001 - €200,0002,792151,158
€200,001 - €300,0006174586
€300,001 - €400,0005160504
€400,001 - €500,000892-365
€500,001 - €600,0003387353
€600,001 - €700,00041410436
€700,001 - €800,0003743316
€800,001 - €900,00024711277
€900,001 - €1,000,0006686651
€1,000,001 - €5,000,0008,1561116,425
€5,000,001 - €10,000,0003,490-2,928
over €10,000,00029,637 121,402
Total54,638 31641,216

Corporation Tax Liability For The Tax Year 2011

Range Of Tax LiabilityNet Trading Income - €mNet Chargeable Gains - €mNet Taxable Income - €m
No Net Liability2,8871212,341
€1 - €25,0001,914161,177
€25,001 - €50,0007499640
€50,001 - €75,0008145839
€75,001 - €100,0002924280
€100,001 - €200,0001,578121,027
€200,001 - €300,00054313601
€300,001 - €400,0007353518
€400,001 - €500,0003818490
€500,001 - €600,0003464374
€600,001 - €700,0003936336
€700,001 - €800,0004327280
€800,001 - €900,0002182230
€900,001 - €1,000,0004270374
€1,000,001 - €5,000,0007,9311225,937
€5,000,001 - €10,000,0004,265272,765
over €10,000,00031,942 721,855
Total55,846 36640,063

Corporation Tax Liability For The Tax Year 2012

Range Of Tax LiabilityNet Trading Income - €mNet Chargeable Gains - €mNet Taxable Income - €m
No Net Liability6,334593,356
€1 - €25,0001,989231,573
€25,001 - €50,0007307685
€50,001 - €75,0003643380
€75,001 - €100,0002905305
€100,001 - €200,0001,930471,022
€200,001 - €300,0006505610
€300,001 - €400,0005295498
€400,001 - €500,0004133426
€500,001 - €600,00040111399
€600,001 - €700,0005066392
€700,001 - €800,0003783327
€800,001 - €900,000681-264
€900,001 - €1,000,0002901246
€1,000,001 - €5,000,0007,769616,196
€5,000,001 - €10,000,0003,467212,866
over €10,000,00031,138 023,698
Total57,858 26043,243

Corporation Tax Liability For The Tax Year 2013

Range Of Tax LiabilityNet Trading Income - €mNet Chargeable Gains - €mNet Taxable Income - €m
No Net Liability2,1243442,391
€1 - €25,0004,556163,059
€25,001 - €50,0007186648
€50,001 - €75,0005035447
€75,001 - €100,0003334493
€100,001 - €200,0001,979101,129
€200,001 - €300,0008149681
€300,001 - €400,0001,2377650
€400,001 - €500,0004903429
€500,001 - €600,0008030508
€600,001 - €700,0003761326
€700,001 - €800,0003454278
€800,001 - €900,000297-237
€900,001 - €1,000,0002863213
€1,000,001 - €5,000,0007,094335,197
€5,000,001 - €10,000,0004,796423,570
over €10,000,00030,407 158 20,208
Total57,160 64640,462

Corporation Tax Liability For The Tax Year 2014

Range Of Tax LiabilityNet Trading Income - €mNet Chargeable Gains - €mNet Taxable Income - €m
No Net Liability2,010283,645
€1 - €25,0002,260252,200
€25,001 - €50,0009567818
€50,001 - €75,0003,5925878
€75,001 - €100,0004306476
€100,001 - €200,0001,879271,222
€200,001 - €300,0001,56681,024
€300,001 - €400,00058910725
€400,001 - €500,0005855551
€500,001 - €600,0006426404
€600,001 - €700,00051812458
€700,001 - €800,0003272320
€800,001 - €900,0005546372
€900,001 - €1,000,0002475271
€1,000,001 - €5,000,00011,041106 7,613
€5,000,001 - €10,000,0006,261404,138
over €10,000,00031,658 30625,590
Total65,117 60450,703

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