Fall in corporation tax in August hits exchequer figures

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Fall in corporation tax in August hits exchequer figures
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Drop raises fears about volatility of this key source of revenue

The monthly drop in August was greater than officials had anticipated. Corporation tax had taken a surprise jump in August last year, when it was €1.7 billion above the same month in 2021, apparently due to early tax payments by one or two significant players, so this affects the annual comparison.

Some €4 billion of the difference relates to money paid into the National Reserve Fund earlier this year, while the fall in corporation tax last month is also a factor. With significant tax payments due in the Autumn, an exchequer surplus is still anticipated for the year as a whole.Tax receipts of €53.1 billion were collected to the end of August, up 6.6 per cent on the same period last year. The annual rate of tax revenue growth has been slowing – it was nearly 11 per cent in June.

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