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Dáil Éireann debate -
Thursday, 18 Jun 1987

Vol. 373 No. 10

Written Answers. - Exchequer Receipts.

37.

asked the Minister for Finance in respect of the year 1986 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 automotive use, (g) lubricating oils, (h) motor vehicle parts and (i) tyres.

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 Customs and Excise Tariff are shown in the table hereunder:

Chapter

1986 Receipts

£m.

Chapter 87—vehicles other than Railway or Tramway Rolling Stock and Parts thereof (but not including tyres)

13.0

Chapter 27—Mineral Fuels, Mineral Oils and Products of their Distillation; Bituminous Substances, Mineral Waxes

1.2

Chapter 40—Rubber, synthetic Rubber, Factice and Articles thereof (including tyres)

0.4

(2) Excise Duty

Item

1986 Receipts

£m.

Category A motor vehicles

131.3

Category B motor vehicles

15.5

Motor-cycles

0.8

Petrol

311.6

Auto-diesel

111.7

Auto-LPG

3.8

Lubricating Oils

0.9

Motor vehicle parts

2.9

Tyres

1.6

Note: The figures given in relation to motor vehicles represent the only breakdown available for excise duty purposes. The receipts from Category A were derived mainly from private cars and minibuses. The receipts from Category B were derived from other motor vehicles.

(3) VAT

In so far as VAT is concerned it is not possible to furnish actual receipts as VAT returns are not completed in a manner which would enable the yield from particular items to be identified. Estimates (where feasible) of such receipts are as follows:

Item

1986 Receipts (estimate)

£m.

Private Cars (including motor-cycles)

119.0

Goods vehicles

see

Other motor vehicles

note

Petrol

122.0

Auto-diesel

6.0

LPG for automotive use

0.6

Lubricating Oils

2.2

Motor vehicle parts

not available

Tyres

Note: 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.

38.

asked the Minister for Finance in respect of the period from 1 January 1987 to 31 May 1987 the amount of excise duty collected on (i) category a motor vehicles and (ii) category b motor vehicles from (a) franchised importers/distributors and (b) other persons; and the corresponding amounts for the same period in 1986.

Records are not maintained in such a manner as would enable a breakdown of excise duty receipts as between franchised importers/distributors and other persons to be given. A breakdown of the 1987 figures as between category A and category B motor vehicles as requested by the Deputy is not yet available. However, a total of £64.64 million was collected in the period 1 January to 31 May 1987 from the excise duties on motor vehicles and motor-cycles. The corresponding figure for the same period in 1986 was £71.43 million.

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