Paschal Donohoe (Dublin Central, Fine Gael)
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I am advised by Revenue that information relating to Local Property Tax (LPT) can be found on the statistics webpage of the Revenue website www.revenue.ie/en/corporate/information-about-revenue/statistics/local-property-tax/index.aspx.

The end of year reports at this link include both the overall annual LPT yields and the breakdown of these amounts by Local Authority area for each year since the tax was introduced in 2013.

Pearse Doherty (Donegal, Sinn Fein)
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205. To ask the Minister for Finance the total value of qualifying expenditure against which capital allowances, including wear and tear allowances, were claimed with respect to data centres in each of the years 2015 to 2020, in tabular form. [42672/21]

Pearse Doherty (Donegal, Sinn Fein)
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206. To ask the Minister for Finance the number of data centres for which capital allowances were claimed for each of the years 2015 to 2020. [42673/21]

Pearse Doherty (Donegal, Sinn Fein)
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207. To ask the Minister for Finance the total tax revenue foregone in each of the years 2015 to 2020 with respect to capital allowances, including wear and tear allowances, claimed with respect to data centres, in tabular form. [42674/21]

Pearse Doherty (Donegal, Sinn Fein)
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208. To ask the Minister for Finance the estimated revenue that would be saved in 2022, 2023, 2024 and 2025, respectively, if expenditure incurred with respect to data centres was no longer qualifying expenditure for the purposes of capital allowances. [42675/21]

Paschal Donohoe (Dublin Central, Fine Gael)
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I propose to take Questions Nos. 205 to 298, inclusive, together.

Businesses may claim capital allowances on capital expenditure it incurs on certain types of business assets and business premises. Capital allowances allow the wear and tear of plant and machinery be taken into account as a deduction for tax purposes. In general, such capital allowances are claimed at a rate of 12.5% annually, over eight years.

I am advised by Revenue that data centres are not separately identifiable on Revenue records. Nor is information captured on the nature of the claims for capital allowances by data centres in a manner that would enable the Deputy’s questions on specific activities to be answered.

Revenue’s annual paper on Corporation Tax Payments and Returns provides information in respect of capital allowances claimed by the wider Information and Communication sector. Figure 6 of this paper provides a sectoral breakdown of capital allowances claimed on 2019 corporation tax returns. which may be of interest to the Deputy.

The paper is available on the Revenue website at: www.revenue.ie/en/corporate/documents/research/ct-analysis-2021.pdf.