Part II

Developments in the Member States

IRELAND
A. Structure of revenues
Indirect taxes
VAT
Excise duties and consumption taxes
Other taxes on products (incl. import duties)
Other taxes on production
Direct taxes
Personal income
Corporate income
Other
Social contributions
Employers
Employees
Self- and non-employed

I
r
e
l
a
n
d

Less: amounts assessed but unlikely to be collected

TOTAL
Cyclically adjusted total tax to GDP ratio
B. Structure by level of government
Central government
2)
State government
Local government
Social security funds
EU institutions
C. Structure by type of tax base
Consumption
Labour
Employed
Paid by employers
Paid by employees
Non-employed
Capital
Capital and business income
Income of corporations
Income of households
Income of self-employed (incl. SSC)
Stocks of capital / wealth
D. Environmental taxes
Environmental taxes
Energy
Of which transport fuel taxes
Transport (excl. fuel)
Pollution/resources
E. Implicit tax rates
Consumption
Labour employed
Capital
Capital and business income
Corporations
Households
Real GDP growth (annual rate)

13.5
7.2
3.2
2.3
0.8
13.4
9.2
3.7
0.5
4.4
2.7
1.5
0.2

12.4
6.8
2.8
2.0
0.8
12.6
8.6
3.6
0.4
4.5
2.8
1.5
0.2

12.3
7.0
2.8
1.7
0.8
11.5
7.5
3.7
0.4
4.4
2.7
1.5
0.2

12.5
7.0
2.7
1.9
0.9
11.8
7.6
3.8
0.4
4.4
2.6
1.6
0.2

13.1
7.3
2.7
2.2
0.9
12.3
8.3
3.6
0.4
4.6
2.7
1.7
0.2

13.6
7.6
2.6
2.5
0.9
12.2
8.3
3.5
0.4
4.7
2.7
1.7
0.2

14.1
7.7
2.4
3.0
1.0
13.1
8.7
3.9
0.5
4.8
2.9
1.6
0.2

13.5
7.5
2.4
2.6
1.0
12.8
8.8
3.5
0.5
5.0
3.0
1.7
0.2

n.a.

n.a.

n.a.

n.a.

n.a.

n.a.

n.a.

n.a.

31.3
29.5

29.5
28.4

28.3
27.2

28.7
28.1

30.0
29.3

30.5
29.3

32.0
29.9

31.3
28.1

84.8
n.a.
2.0
11.3
1.9

83.6
n.a.
2.1
12.5
1.8

83.9
n.a.
2.3
12.8
1.0

84.1
n.a.
2.3
12.6
1.0

84.4
n.a.
2.3
12.5
0.7

84.4
n.a.
2.3
12.4
0.9

84.7
n.a.
2.3
12.2
0.8

83.8
n.a.
2.3
13.0
0.9

12.0
11.3
11.3
2.7
8.6
0.1
7.9
5.9
3.7
1.1
1.1
2.0

10.8
10.9
10.8
2.8
8.0
0.1
7.8
5.8
3.6
1.1
1.1
2.0

10.9
10.0
9.9
2.7
7.2
0.1
7.4
5.6
3.7
0.8
1.1
1.8

10.8
9.7
9.6
2.6
7.0
0.1
8.3
6.1
3.8
1.4
1.0
2.2

11.1
10.3
10.3
2.7
7.6
0.1
8.5
6.2
3.6
1.4
1.1
2.4

11.4
10.3
10.2
2.7
7.5
0.1
8.8
6.2
3.5
1.6
1.1
2.7

11.4
10.4
10.3
2.9
7.4
0.1
10.2
7.0
3.9
2.1
1.0
3.1

11.2
10.7
10.7
3.0
7.6
0.1
9.4
6.6
3.5
2.0
1.0
2.8

2.8
1.4
:
1.4
0.0

2.3
1.2
:
1.1
0.0

2.3
1.3
:
1.0
0.0

2.3
1.3
1.1
1.1
0.0

2.5
1.4
1.2
1.1
0.0

2.5
1.3
1.2
1.2
0.0

2.5
1.3
1.2
1.2
0.0

2.5
1.2
1.1
1.2
0.0

25.5
28.5
:
:
:
:
9.3

23.6
27.4
:
:
:
:
4.8

24.5
26.0
14.7
11.2
9.4
15.9
5.9

24.3
25.0
16.8
12.4
9.6
21.1
4.2

25.4
26.3
17.9
12.9
9.7
22.5
4.5

26.0
25.4
19.5
13.6
9.7
25.5
5.3

26.2
25.3
21.8
15.1
10.2
33.2
5.3

25.0
25.6
19.4
13.5
8.8
30.1
5.2

12.6
7.3
2.4
1.8
1.1
11.7
8.2
2.9
0.5
5.4
3.3
1.9
0.2

1)
% of GDP Ranking
11.5 11.7
22
6.4
6.4
23
2.7
2.6
20
1.1
1.1
13
1.3
1.5
11
10.8 10.7
14
7.8
7.6
11
2.5
2.6
10
0.5
0.5
18
5.8
5.8
26
3.3
3.2
25
2.3
2.5
18
0.2
0.2
22

n.a.

Source: Commission Services and Eurostat (online data code gov_a_tax_ag)

Taxation trends in the European Union

n.a.

bn
18.2
10.1
4.1
1.8
2.3
16.6
11.9
4.0
0.8
9.1
4.9
3.9
0.3

n.a.

29.6 28.2 28.2

28.1 29.6 30.0
% of total taxation
81.5 80.0 80.4
n.a.
n.a.
n.a.
2.8
3.4
3.4
14.9 15.9 15.2
0.9
0.8
0.9
% of GDP
10.9 10.0 10.0
11.3 11.7 11.7
11.2 11.7 11.6
3.3
3.3
3.2
7.9
8.4
8.4
0.1
0.1
0.1
7.5
6.4
6.5
5.2
4.4
4.3
2.9
2.5
2.6
1.3
0.9
0.8
1.1
1.0
1.0
2.2
2.0
2.2
% of GDP
2.5
2.4
2.4
1.3
1.5
1.5
1.2
1.3
1.3
1.2
0.9
0.9
0.0
0.0
0.0
%
23.0 21.6 21.6
24.6 25.2 26.1
17.2 15.6 14.0
12.1 10.7
9.3
8.5
7.6
6.8
21.6 19.5 17.7
-3.0 -7.0 -0.4

See Annex B for explanatory notes. For classification of taxes please visit: http://ec.europa.eu/taxtrends
1) The ranking is calculated in descending order. A "1" indicates this is the highest value in the EU-27. No ranking is given if more than 10 % of data points are missing.
2) This level refers to the Lnder in AT and DE, the gewesten en gemeenschappen / rgions et communauts in BE and comunidades autnomas in ES.
n.a. not applicable, : not available
Date of extraction: 13/01/2012

104

2010

2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010

22

43.9

3
n.a.
23
23
7

35.3
n.a.
1.5
6.7
0.4

25
23
22
25
14
26
14
19
12
12
16
10

15.6
18.2
18.1
4.9
13.2
0.1
10.1
6.7
4.0
1.2
1.6
3.4

20
24
19
6
23

3.7
2.3

10
23

1.4
0.0