Dáil Éireann - Volume 351 - 19 June, 1984

Written Answers. - Tax Administration Costs.

Mr. R. Bruton Mr. R. Bruton

480. Mr. R. Bruton asked the Minister for Finance the administrative costs of the following taxes: VAT, Income Tax under PAYE, Income Tax for the self-employed and farmers, company taxation, and excise duties for each of the past three years; and the revenue collected from the respective taxes in each year.

Minister for Finance (Mr. Dukes) Alan Dukes

Minister for Finance (Mr. Dukes): Particulars of the net revenue receipts of the various taxes and duties referred to by the Deputy are set out in Table 1 below.

1047 1048

It is not possible to isolate the administrative costs in respect of each of these taxes and duties from the overall cost of administration of taxation without undertaking [1047] an inquiry which could only be carried out at a disproportionate cost. However, separate figures for the cost of administration of the inland revenue duties as a whole and of customs and excise duties as a whole in the years 1980, 1981 and 1982, which are the three most [1048] recent years for which figures are available, are set out in Table 2 below.

A special inquiry was undertaken to establish the estimated cost in 1983 of the administration of PAYE. The figure which emerged was £22.4 million which is 1.6 per cent of the net PAYE receipt in that year.

TABLE 1

Net Revenue Receipts

Notes:

(1) The breakdown between “farmers” and “other self-employed” is estimated.

(2) The figures shown for the “other self-employed” include a small amount of Schedule C tax—£2.7 million in 1981; £3.5 million in 1982 and £4.5 million in 1983.

TABLE 2

Dáil Éireann 351 Written Answers. Tax Administration Costs.

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