Written answers

Thursday, 18 April 2019

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

Photo of Paschal DonohoePaschal Donohoe (Dublin Central, Fine Gael)
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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.

2016201720182019 YTD
PAYE1,1541,2211,442242
PRSI1001018223
VAT1,7631,7591,617494
INCOME TAX (Self-Employed) 1,7721,9982,916625
CORPORATION TAX428473568163
CAPITAL GAINS TAX26430039288
RELEVANT CONTRACTS TAX557483518133
DIVIDEND WITHHOLDING TAX3540
RELEVANT TAX ON SHARE OPTION1326180
STAMP DUTY8,2558,2808,2072,378
CAPITAL ACQUISITIONS TAX15216413463
LOCAL PROPERTY TAX22566
OTHER5981
TOTAL14,48814,82415,9124,216

Table 2 – Penalties Collected (€m)

2016201720182019 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)

2016201720182019 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
Note: ‘Other’ includes Professional Services Withholding Tax, Deposit Interest Retention Tax, Life Assurance

Exit Tax, Environmental Levy, Betting Duty, Investment Undertaking Tax and Domicile Levy

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