71. Deputy Billy Timmins asked the Minister for Finance to set down the amount of value added tax paid by holders of publican licences by category band of licence for each of the years 2011 to 2014, inclusive; and if he will make a statement on the matter. [40886/15]

I am informed by the Revenue Commissioners that it is not possible to furnish the amount of VAT paid by holders of publican licences by category band of licence. Data is not compiled in this format, because it would give a very unreliable picture of the licensed trade, including trade that has no connection with the licence, and excluding some trade where the VAT is paid by an entity other than the licence holder. Taxpayers are not required to give a breakdown of VAT by product type so it is not possible to distinguish alcohol from other sales.

A better, though still imprecise, estimate of the value of the publican and connected businesses can be obtained by using the NACE System which designates the various statistical classifications of economic activities. It is possible to provide an estimated VAT yield for all businesses that describe their main activity as "Beverage Serving Activities", NACE Code 5630.

It should be noted that NACE Code 5630 contains the following economic activities: Airport bar or lounge, Bar (mainly) and grocery, Bars, Beer garden, Beer halls, Beer parlours, CIE bar or lounge (incl. train bar), Cocktail lounges, Discotheques (with beverage serving predominant), Fruit juice bars, Inn, Licensed bar, Licensed premises, Licensed victualler (public house), Lounge bar with meals, Mobile beverage vendors, Nite-clubs (licensed to sell alcohol), Pub with meals, Public houses, Publican (mainly) and grocery, Publican and vintner, Social clubs (licensed to sell alcohol), Vintner, Coffee shops, Licensed vintner, Taverns.