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Dáil Éireann debate -
Wednesday, 22 Oct 1986

Vol. 369 No. 1

Written Answers. - VAT Yields.

248.

asked the Minister for Finance the actual or estimated receipts of excise duty on television sets, spirits and betting; and the actual or estimated receipts of VAT from meals and concrete blocks for the years 1983 to 1986, inclusive.

Net receipts from the excise duties on television sets, spirits and betting for the years 1983, 1984 and 1985, and provisional net receipts for the nine months to 30 September 1986, are as follows:

1983

1984

1985

1986*

£m.

£m.

£m.

£m.

Televisions

6.3

6.2

4.1

3.5

Spirits

116.0

114.1

116.4

63.1

Betting

18.7

20.5

16.1

13.5

* To 30 September (provisional).

It is not possible to state the actual VAT yield from meals and concrete blocks as VAT returns are not submitted in a manner which would enable the yield from particular items to be identified. Estimates of the VAT yield from meals in hotels, restaurants, etc. (excluding drinks consumed with meals) for 1983, 1984 and 1985, and for the nine months to 30 September 1986, are as follows:

Year

Estimated VAT Yield

£ million

1983

45

1984

52

1985

55

1986

47

(to 30 September)

As regards concrete blocks, there are no reliable data available from which estimates of VAT yield could be made. The yield, however, would be comparatively small because of the entitlement of VAT-registered builders to deduct VAT charged to them on the purchase of such items.

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