Richard O'Donoghue (Limerick County, Independent)
Link to this: Individually | In context | Oireachtas source

107. To ask the Minister for Finance the amount paid by companies and employees in PAYE and PRSI contributions in each of the years 2020 and 2021 and from January to August 2022, in tabular form. [47736/22]

Paschal Donohoe (Dublin Central, Fine Gael)
Link to this: Individually | In context | Oireachtas source

I am advised by Revenue that data in relation to the amount of net PAYE and net PAYE USC receipts collected in the years 2020 and 2021 can be found on the Revenue website at www.revenue.ie/en/corporate/documents/statistics/receipts/net-receipts.pdf. For the convenience of the Deputy this information is set out in the table below, together with provisional figures for net PAYE and net PAYE USC receipts for January to August 2022.

As the Deputy will be aware, the Department of Social Protection has primary policy responsibility for PRSI. The Department of Social Protection has provided me with the following data regarding PRSI contributions. It should be noted that the latest available data for 2022 is until August and it is unaudited data.

Richard O'Donoghue (Limerick County, Independent)
Link to this: Individually | In context | Oireachtas source

108. To ask the Minister for Finance the amount of revenue paid by businesses at the different VAT rates for each of the years 2020 and 2021 and to date in 2022, in tabular form. [47737/22]

Paschal Donohoe (Dublin Central, Fine Gael)
Link to this: Individually | In context | Oireachtas source

I am advised by Revenue that traders are not required to separately identify the VAT yield across each of the different rates or their economic activity in their periodic VAT returns.  Consequently, it is not possible to determine the amount of VAT paid by businesses under the different rate categories to the Exchequer from information contained in tax returns.

However, using third party data and estimates on consumer expenditure, an estimate of the VAT yield across each of the VAT bands is provided in the table below for the periods in question.

VAT Yield €m

To aid interpretation of the table, the Deputy may wish to note that from 1 September 2020 to 28 February 2021, the standard rate of VAT was reduced from 23 per cent to 21 per cent, while the VAT rate for the tourism and hospitality sector was reduced from 13.5 per cent to 9 per cent on 1 November 2020.

The Deputy may also wish to note that Revenue publishes a Ready Reckoner which provides the latest available information on the VAT yield across each of the different VAT bands at the following address: www.revenue.ie/en/corporate/documents/statistics/ready-reckoner.pdf