90 Mr. Hughes asked the Minister for Finance the approximate administrative cost or percentage cost of collecting tax from the PAYE and the farming sectors; the average administrative cost for processing each farmer's returns on an annual basis; and if he will make a statement on the matter. [4909/97]

I am informed by the Revenue Commissioners that it is not possible to isolate the cost of tax administration in respect of the PAYE and farming sectors from the overall cost of administration of all revenue taxes and duties without undertaking an inquiry which could be carried out only at a disproportionate cost. For the year 1995, the latest year for which statistics are available, the estimated cost of administering all revenue taxes and duties was £154.6 million which is 1.26 per cent of the net receipt of those taxes and duties in that year.