asked the Minister for Finance (a) if a motor vehicle may be sold by a distributor at a discount on the recommended retail price; and (b) if so if the seller or the purchaser receives a rebate of excise duty and value-added tax which has already been levied on a higher figure i.e. the recommended retail price.
Written Answers. - Sale of Motor Vehicles.
178.
Excise duty on motor vehicles sold in the State is charged on the basis of the declared recommended retail sale price of that vehicle at the time of delivery from the distributor's warehouse. A distributor may allow discounts to dealers but the excise duty charge is not affected by any such discounts. Consequently, no rebate of excise duty would be payable in such circumstances.
Value-added tax is payable on the basis of actual prices charged. If prices are reduced for any reason the amount of value-added tax payable is reduced accordingly.
179.
asked the Minister for Finance in relation to each of the following makes of motor vehicles: Alfa Romeo: Alfa 33 1.3, GTV 2.0; Audi: 80 CC, 100 CD; BMW: three series 316 2 door, seven series 7351: Citroen: Visa IIRE, CX 2.2 TRS; Fiat: Uno 45 Fire 3 door, Croma 2000 ie; Ford: Fiesta L, Granda 2.0 GL; Honda: Integra 1.5 5 door; Jaguar: XJ6 3.4, XJS 3.6; Mercedes: 200 series 200, SL series 300 SL; Opel: Corsa LS, 3 door, Ascona GT 5 door; Puegeot: 205 XL 3 door; 505 GTI; Renault: R 5 TC 5 door, R 25 GTX; Seat: Ibiza GLX 1.5 GLX 4 door; Toyota: Corolla 1.3 5 door MR2 1.6i; if he will state (a) the name of the firm who declared to the Revenue Commissioners the recommended retail price; (b) the recommended retail price; (c) the amount of excise duty; (d) the import value; (e) the amount of value-added tax.
As transactions between the Revenue Commissioners and individual concerns are treated as confidential, the import values requested by the Deputy cannot be given.
The amount of VAT payable cannot be stated because it would depend on the actual price negotiated in each case between the purchaser and the seller and that price could be affected by factors such as discounts, possible traded-in vehicles, etc.
The remainder of the information requested is as follows:
|
Make and Model |
Current Recommended Retail Sale Price |
Name of firm who declared the R.R.S.P. to the Revenue Commissioners |
Amount of Excise Duty Payable |
|
(R.R.S.P.) |
|||
|
£ |
£ |
||
|
Alfa Romeo |
Alfa Motor Company Limited |
||
|
Alfa 33 1.3 |
8,625 |
1,871 |
|
|
GTV 2.0 |
17,345 |
3,763 |
|
|
Audi |
Motor Distributors Limited |
||
|
80 CC |
12,415 |
2,694 |
|
|
100 CD |
21,475 |
4,660 |
|
|
BMW |
Motor Import Limited |
||
|
316 2 door |
14,300 |
3,103 |
|
|
735 i |
49,500 |
12,226 |
|
|
Citroen |
Gallic Distributors Limited |
||
|
Visa 11 RE |
7,850 |
1,703 |
|
|
CX 2.2 TRS |
18,390 |
4,542 |
|
|
Fiat |
Fiat Auto (Ireland) Limited |
||
|
Uno 45 Fire 3 door |
7,395 |
1,604 |
|
|
Croma 2000 ie |
16,170 |
3,508 |
|
|
Ford |
Henry Ford & Son Limited |
||
|
Fiesta L (957) |
7,649 |
1,659 |
|
|
Granada 2.0 GL |
16,826 |
3,651 |
|
|
Honda |
Universal Honda Limited |
||
|
Integra 1.5 5 door |
12,095 |
2,624 |
|
|
Jaguar |
Jaguar Daimler Ireland Limited |
||
|
XJ6 3.4 |
Not currently distributed in Ireland |
||
|
XJS 3.6 |
45,440 |
11,223 |
|
|
Mercedes |
Motor Distributors Limited |
||
|
200 |
27,425 |
5,951 |
|
|
300 SL |
54,620 |
13,491 |
|
|
Opel |
General Motors Distribution Ireland Limited |
||
|
Corsa LS 3 door |
7,635 |
1,656 |
|
|
Ascona GT 5 door |
14,450 |
3,135 |
|
|
Peugeot |
Gowan Distributors Limited |
||
|
205 XL 3 door |
7,295 |
1,583 |
|
|
505 GTi |
21,395 |
5,284 |
|
|
Renault |
Renault Distributors |
||
|
R 5 TC 5 door |
7,870 |
1,707 |
|
|
R 25 GTX |
22,500 |
5,557 |
|
|
Seat |
Hispano Cars Limited |
||
|
Ibiza GLX |
8,770 |
1,903 |
|
|
1.5 GLX 4 door |
9,805 |
2,127 |
|
|
Toyota |
Toyota Motor Distributors (Ireland) Limited |
||
|
Corolla 1.3 5 door |
9,172 |
1,990 |
|
|
MR2 1.6 i |
Not currently distributed in Ireland |