Written answers
Thursday, 18 April 2019
Department of Finance
Tax Compliance
Michael McGrath (Cork South Central, Fianna Fail)
Link to this: Individually | In context | Oireachtas source
75. To ask the Minister for Finance the number of penalties for non-payment of tax the Revenue Commissioners have imposed in each of the years from 2016 to 2018 and to date in 2019, by each tax heading; the value of the penalties; the interest received on unpaid tax liabilities, in tabular form; and if he will make a statement on the matter. [18336/19]
Paschal Donohoe (Dublin Central, Fine Gael)
Link to this: Individually | In context | Oireachtas source
I am advised by Revenue that the number and value of penalties imposed/collected and the interest collected for the years 2016 to 2019 (to date), broken down by each tax heading, are set out in the tables.
Table 1 – Number of Penalties Imposed.
Note: A taxpayer may be counted in more than one tax head.
2016 | 2017 | 2018 | 2019 YTD | |
---|---|---|---|---|
PAYE | 1,154 | 1,221 | 1,442 | 242 |
PRSI | 100 | 101 | 82 | 23 |
VAT | 1,763 | 1,759 | 1,617 | 494 |
INCOME TAX (Self-Employed) | 1,772 | 1,998 | 2,916 | 625 |
CORPORATION TAX | 428 | 473 | 568 | 163 |
CAPITAL GAINS TAX | 264 | 300 | 392 | 88 |
RELEVANT CONTRACTS TAX | 557 | 483 | 518 | 133 |
DIVIDEND WITHHOLDING TAX | 3 | 5 | 4 | 0 |
RELEVANT TAX ON SHARE OPTION | 13 | 26 | 18 | 0 |
STAMP DUTY | 8,255 | 8,280 | 8,207 | 2,378 |
CAPITAL ACQUISITIONS TAX | 152 | 164 | 134 | 63 |
LOCAL PROPERTY TAX | 22 | 5 | 6 | 6 |
OTHER | 5 | 9 | 8 | 1 |
TOTAL | 14,488 | 14,824 | 15,912 | 4,216 |
Table 2 – Penalties Collected (€m)
2016 | 2017 | 2018 | 2019 YTD | |
---|---|---|---|---|
PAYE | €4.93m | €4.13m | €5.02m | €0.87m |
PRSI | €0.61m | €0.53m | €0.45m | €0.15m |
VAT | €4.57m | €5.11m | €8.01m | €4.04m |
INCOME TAX (Self-Employed) | €5.03m | €4.66m | €5.18m | €1.48m |
CORPORATION TAX | €2.06m | €2.17m | €2.18m | €0.28m |
CAPITAL GAINS TAX | €0.75m | €0.52m | €0.93m | €0.20m |
RELEVANT CONTRACTS TAX | €2.68m | €2.92m | €3.06m | €0.66m |
DIVIDEND WITHHOLDING TAX | €0.01m | €0.01m | €0.01m | €0.00m |
RELEVANT TAX ON SHARE OPTION | €0.03m | €0.03m | €0.05m | €0.00m |
STAMP DUTY | €1.27m | €1.57m | €1.46m | €0.46m |
CAPITAL ACQUISITIONS TAX | €0.56m | €0.73m | €0.30m | €0.19m |
LOCAL PROPERTY TAX | €0.00m | €0.00m | €0.00m | €0.00m |
OTHER | €0.05m | €0.09m | €0.02m | €0.00m |
TOTAL | €22.55m | €22.47m | €26.67m | €8.33m |
Table 3 – Interest Collected (€m)
2016 | 2017 | 2018 | 2019 YTD | |
---|---|---|---|---|
PAYE | €16.54m | €8.01m | €15.27m | €6.55m |
PRSI | €4.39m | €1.75m | €2.63m | €1.02m |
VAT | €15.10m | €16.34m | €18.79m | €4.26m |
INCOME TAX (Self-Employed) | €29.28m | €33.37m | €37.37m | €10.58m |
CORPORATION TAX | €11.63m | €10.12m | €18.22m | €1.86m |
CAPITAL GAINS TAX | €5.86m | €4.93m | €6.60m | €1.87m |
RELEVANT CONTRACTS TAX | €0.52m | €0.27m | €0.40m | €0.08m |
DIVIDEND WITHOLDING TAX | €0.11m | €0.28m | €0.11m | €0.36m |
RELEVANT TAX ON SHARE OPTION | €0.74m | €0.78m | €0.32m | €0.09m |
STAMP DUTY | €3.51m | €2.62m | €1.98m | €0.43m |
CAPITAL ACQUISITIONS TAX | €3.07m | €2.45m | €2.32m | €1.03m |
LOCAL PROPERTY TAX | €0.04m | €0.08m | €0.14m | €0.19m |
OTHER | €0.27m | €0.26m | €0.32m | €0.06m |
Total | €91.06m | €81.26m | €104.47m | €28.38m |
Exit Tax, Environmental Levy, Betting Duty, Investment Undertaking Tax and Domicile Levy
No comments