asked the Minister for Finance the total revenue for 1987 from VAT and excise duties on the sale of oil, diesel, car sales and repairs; the revenue from car registration and car tax; the revenue from VAT on car insurance sales; and the total expenditure on roads, construction and maintenance for 1987.
Written Answers. - Revenue From VAT and Excise Duties.
51.
VAT and excise receipts on the goods and services indicated by the Deputy for 1987 were as follows:
|
VAT |
Excise |
|
|
£m |
£m |
|
|
—Motor vehicle sales(1) |
118 |
140 |
|
—Petrol and lubricating oil |
123 |
318 |
|
—Auto-diesel |
6 |
119 |
|
—Auto-LPG |
0.5 |
3 |
|
—Motor vehicle repairs |
6 |
— |
Note:
(1) Including in respect of excise duty Category A and Category B vehicles and motorcycles; only Category A vehicles and motorcycles are included in respect of VAT. There is no reliable data on which to calculate the VAT receipts from vehicles categorised as Category B vehicles for excise purposes.
Motor insurance is exempt from VAT. In addition to the revenue set out above, £130 million was received in 1987 in respect of vehicle registration fees, road tax and driving licences.
Expenditure on the construction and maintenance of roads in the State in 1987 is estimated at £293 million.