Written Answers. - Taxation Statistics.

Tuesday, 19 April 1977

Dáil Eireann Debate
Vol. 298 No. 7

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119.

Dr. O'Connell: Information on John F. O'Connell  Zoom on John F. O'Connell  asked the Minister for Finance the percentage of total taxation which came from (a) direct taxation and (b) indirect taxation in 1976.

Minister for Finance (Mr. R. Ryan): Information on Richie Ryan  Zoom on Richie Ryan  Total taxation, which is customarily defined as in the national accounts, comprises taxes on income, including social insurance contributions, taxes on expenditure, including rates, taxes on capital and EEC taxes.

Criteria for dividing taxes into direct and indirect may conflict. However, taking taxes on income and taxes on capital as direct taxation and taxes on expenditure and EEC taxes as indirect taxation, the percentages for 1976 were as follows: Direct, 44 per cent; Indirect, 56 per cent.

120.

Dr. O'Connell: Information on John F. O'Connell  Zoom on John F. O'Connell  asked the Minister for Finance the percentage of total income taxation contributed by the following categories in 1976: (a) Schedule E taxpayers (b) Schedule D taxpayers (self-employed, other than companies) (c) companies and (d) farmers.

Minister for Finance (Mr. R. Ryan): Information on Richie Ryan  Zoom on Richie Ryan  Following is the information requested:

%
(a) 81.1
(b)+(c)* 17.9
(d) 0.7

*It is not possible at this stage to give a breakdown of the tax paid by companies and other Schedule D taxpayers in 1976. The only information available regarding income taxes paid by companies is the estimated amount paid on their undistributed profits, as compiled for inclusion in the national accounts. This information for 1976 is not yet available.

121.

Dr. O'Connell: Information on John F. O'Connell  Zoom on John F. O'Connell  asked the Minister for Finance the estimated total value of income tax reliefs to companies in 1976.

Minister for Finance (Mr. R. Ryan): Information on Richie Ryan  Zoom on Richie Ryan  It is not possible to give a breakdown of the cost of some of the tax reliefs between companies and self-employed individuals. It is estimated that the cost for 1976-77 of the reliefs available to both companies and individuals in respect of (a) stock relief and (b) capital allowances was about £28 million.

The cost of other reliefs which are available to companies only, viz., export sales relief and “Shannon” relief, is estimated at £25 million for 1976-77.


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