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 2023 €683 million was collected in motor tax from households. Motor tax on business vehicles is treated as a tax incurred in running the business and is therefore included in taxes on production. €161 million was paid in TV license fees by private consumers, an increase of 3% from 2022 but still lower than the revenues generated in 2021. The payment of the TV licence fee has been classified as a tax rather than as a service since 2009.
There was a 3% increase in Capital Acquisition Tax in 2023, equal to €634 million of revenue.
In 2023 there was €15 billion in PRSI contributions collected from employers, employees and self-employed, (see Table 6.2). This is a 9% increase on the 2022 figure. PRSI has been steadily increasing over the years with exceptions where there were decreases in 2009, 2010 and 2020 due to the financial crisis and the COVID-19 pandemic.
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