David Cullinane (Waterford, Sinn Fein)
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122. To ask the Minister for Finance the estimated yearly amount raised by a levy on online digital advertising at 0.5%, 1%, 2%, 3% and 5%; and if he will make a statement on the matter. [52940/19]

Paschal Donohoe (Dublin Central, Fine Gael)
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I am advised by Revenue that the available data in tax returns is not sufficiently detailed to enable a calculation of the likely tax yield resulting from a levy on online digital advertising.

Also, digital advertising taxes can potentially apply to companies not otherwise taxable in Ireland and Revenue does not hold relevant information in respect of such possible liable entities. For these reasons, it is not possible to provide an estimate of the amount that could be raised by the proposal.