Other current and capital taxes and receipts under the Pay Related Social Insurance scheme are dealt with in this chapter.
Table 6.1 shows details of other current (D.59) and capital taxes (D.91) over time. These taxes represent a very small proportion of total collected taxes, approximately 2%.
The largest tax head in current taxes is motor tax in relation to privately owned cars. In 2021 €681 million was collected in motor tax from households, which is a 3.4% decrease from 2020. Motor tax on business vehicles is treated as a tax incurred in running the business and is therefore included in taxes on production. €178 million was paid in TV license fees by private consumers. The payment of the TV licence fee has been classified as a tax rather than as a service since 2009.
There was a 15% increase in Capital Acquisition Tax in 2021, with €582 million of revenue.
In 2021 there was €12 billion in PRSI contributions collected from employers, employees and self-employed, (see Table 6.2). This is a 12% increase on the 2020 figure, however 2020 figures were lower due to the COVID-19 pandemic. PRSI has been steadily increasing over the years with exceptions where there were decreases in 2008, 2009 and 2020 due to the financial crisis and, as mentioned, the COVID-19 pandemic.
|Table 6.1 Other Taxes||€milllion|
|Tax Name||ESA Code 2010||1995||2000||2005||2010||2015||2019||2020||2021|
|Pension funds levy||D59||-||-||-||-||169||-||-||-|
|Local property tax (vacant dwellings)||D59||-||-||-||-||48||47||48||55|
|Motor tax (households)||D59||176||372||602||761||843||723||705||681|
|TV licence fees (households)||D59||-||-||-||178||171||178||178||178|
|Nationality and citizenship certificates fees||D59||-||-||-||6||12||5||9||9|
|Vehicle & driving licence expenses||D59||-||1||5||7||20||26||20||23|
|Capital acquisitions tax||D91||76||225||255||235||401||531||505||582|
|Part V levy||D91||-||-||19||10||-||-||-||-|
|Total other taxes||D59+D91||252||598||881||1197||1664||1511||1465||1528|
|Table 6.2 Pay related social insurance||€million|
|Tax Name||ESA2010 Code||1995||2000||2005||2010||2015||2019||2020||2021|
|Employers' pay-related social insurance contributions||D61||1,528||2,814||4,427||4,932||6,211||8,501||7,868||8,692|
|Employees' pay-related social insurance contributions||D61||576||769||1,415||1,465||1,856||2,538||2,295||2,656|
|Self-employed pay-related social insurance contributions||D61||111||190||388||331||460||632||632||690|
|Total pay related social insurance||D61||2,215||3,773||6,230||6,728||8,527||11,671||10,796||12,038|