Ireland's Tax Statistics 2022

Other current and capital taxes, and receipts under social contributions, including the Pay Related Social Insurance scheme, are dealt with in this chapter.

Table 6.1 shows details of other current (D59) and capital taxes (D91) over time. These taxes represent a very small proportion of total collected taxes, approximately 1%. The largest tax head in current taxes is motor tax in relation to privately owned cars. In 2022 €677 million was collected in motor tax from households, which is a 1% decrease from 2021. Motor tax on business vehicles is treated as a tax incurred in running the business and is therefore included in taxes on production. €157 million was paid in TV license fees by private consumers, a decrease of 11% from 2021. The payment of the TV licence fee has been classified as a tax rather than as a service since 2009.

There was a 6% increase in Capital Acquisition Tax in 2022, equal to €615 million of revenue.

In 2022 there was €14 billion in PRSI contributions collected from employers, employees and self-employed, (see Table 6.2). This is a 19% increase on the 2021 figure. 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 the COVID-19 pandemic.