asked the Minister for Finance in respect of the year 1987, the actual or estimated Exchequer receipts from (1) customs duty (2) excise duty and (3) VAT arising from the sale of (a) category A vehicles (b) category B vehicles (c) motor cycles (d) petrol (e) autodiesel (f) auto LPG (g) lubricating oils (h) motor parts and (i) tyres; and the estimated receipts for 1988.
Written Answers. - Exchequer Receipts from Motor Vehicles.
37.
The detailed classifications outlined in the question are appropriate for excise duties only. Information about Customs Duties and VAT is not compiled in this form.
As regards excise duties, the requested information in relation to 1987 is as follows:
|
Item |
1987 Receipts (Provisional) |
|
£m |
|
|
Category A motor vehicles |
127.4 |
|
Category B motor vehicles |
12.5 |
|
Motor-cycles |
0.6 |
|
Petrol |
315.9 |
|
Auto-diesel |
119.4 |
|
Auto-LPG |
3.1 |
|
Lubricating Oils |
1.9 |
|
Motor vehicle parts |
0.2 |
|
Tyres |
Nil |
Note: The excise duty on tyres was abolished with effect from 1 September 1986. The excise duty on motor vehicle parts was abolished with effect from 1 January 1987.
Approximate information for 1987 in respect of Customs Duties and VAT is as follows:
Customs Duties
|
Item (Reference to Chapter is to relevant section of the Customs and Excise Tariff) |
1987 Receipts (Provisional) |
|
Chapter 87 — vehicles other than Railway or Tramway Rolling-Stock, and Parts thereof (but not including tyres) |
12.1 |
|
Chapter 27 — Mineral Fuels, Mineral Oils and Products of their distillation; Bituminous Substances, Mineral Waxes |
0.5 |
|
Chapter 40 — Rubber, Synthetic Rubber, Factice and Articles thereof (including tyres) |
0.6 |
VAT
|
Item |
1987 Receipts (Estimate) |
|
£m |
|
|
Category A motor vehicles and motor-cycles |
118 |
|
Category B motor vehicles |
Not available |
|
Petrol |
121 |
|
Auto-diesel |
6 |
|
Auto-LPG for automotive use |
0.5 |
|
Lubricating Oils |
2.5 |
|
Motor vehicle parts |
Not available |
|
Tyres |
Not available |
It would not be appropriate to supply details of the current year's estimates in the above form.