asked the Minister for Finance if he will state in respect of each of the years from 1980, the actual or estimated Exchequer receipts from: (1) customs duty, (2) excise duty and (3) VAT arising from the sale of: (A) private cars, (B) goods vehicles, (C) other motor vehicles, (D) petrol, (E) auto-diesel, (F) LPG for auto-motive use, (G) lubricating oils, (H) motor vehicle parts and (I) tyres.
Written Answers. - Exchequer Receipts.
517.
The information requested by the Deputy, so far as it is available, is set out in the following tables.
(1) Customs Duty
Statistics are not available in relation to customs duties which would enable the information requested to be given. However, receipts from customs duties under various chapters as follows in the customs and excise tariff in the years in question are shown in the table hereunder:
|
Chapter |
Receipts (£m). |
||||
|
1980 |
1981 |
1982 |
1983 |
1984 |
|
|
Chapter 87 — vehicles other than Railway or Tramway Rolling-Stock, and Parts thereof (but not including tyres) |
7.2 |
10.6 |
8.5 |
8.7 |
10.6 (Provisional) |
|
Chapter 27 — Mineral Fuels, Mineral Oils and Products of their Distilla- tion; Bituminous Substances, Mineral Waxes. |
0.7 |
0.9 |
0.9 |
1.2 |
1.1 (Provisional) |
|
Chapter 40 — Rubber, Synthetic Rubber, Factice and Articles thereof (including tyres). |
0.4 |
0.3 |
0.3 |
0.5 |
0.5 (Provisional) |
(2) Excise Duty
|
1980 |
1981 |
1982 |
1983 |
1984 (Provisional) |
|
|
£m |
£m |
£m |
£m |
£m |
|
|
(A) Category A motor vehicles |
95.8 |
131.5 |
114.4 |
103.4 |
109.8 |
|
(B)Category B motor vehicles |
7.6 |
8.6 |
11.4 |
9.9 |
11.2 |
|
(C) |
|||||
|
(D) Petrol |
175.5 |
227.6 |
244.1 |
275.0 |
282.6 |
|
(E) Auto-diesel |
29.0 |
43.6 |
50.8 |
66.0 |
74.0 |
|
(F) Auto LPG |
1.5 |
3.0 |
4.2 |
5.9 |
5.9 |
|
(G) Lubricating Oils |
0.7 |
0.8 |
0.7 |
0.7 |
0.9 |
|
(H) Motor vehicle parts |
9.4 |
9.8 |
9.3 |
6.9 |
6.8 |
|
(I) Tyres |
3.7 |
3.8 |
3.8 |
3.0 |
2.6 |
Note: The figures given in relation to motor vehicles represent the only breakdown available for excise duty purposes. Category A motor vehicles are mainly private cars, minibuses and motor cycles. Category B covers other motor vehicles.
(3) Vat
Insofar as VAT is concerned it is not possible to furnish actual receipts as VAT returns are not required to be completed in a manner which would enable the yield from particular items to be identified. Estimates (where feasible) of VAT receipts are as follows:
|
Year |
Private Cars and Motor Cycles |
Petrol |
Auto Diesel |
L.P.G. for automotive use |
Lubricating Oils |
Motor vehicle Parts |
Tyres |
|
£m |
£m |
£m |
£m |
£m |
£m |
£m |
|
|
1980 |
40 |
41 |
1 |
nil |
0.5 |
0.7 |
2 |
|
1981 |
55 |
62 |
1.5 |
nil |
0.8 |
1.0 |
2.5 |
|
1982 |
66 |
87 |
3 |
nil |
1.2 |
1.4 |
3.5 |
|
1983 |
77 |
120 |
4 |
0.3 |
1.7 |
1.9 |
5 |
|
1984 |
84 |
128 |
5 |
0.5 |
2.0 |
2.3 |
6 |
Notes
(1) There is no reliable information available on which to base an estimate of VAT receipts from goods vehicles and other motor vehicles. However, VAT-registered persons are entitled to a deduction in their returns for VAT borne on business purchases of motor vehicles other than cars and motor cycles, and this would very significantly reduce the VAT yield from such vehicles.
(2) Liquid petroleum gas was zero-rated for VAT purposes up to 30 April 1983.