Ivan Yates
Question:84 Mr. Yates asked the Minister for Finance if he will outline the VAT and excise duties which are paid on fuel used by CIE and their subsidiary companies.
Written Answers. - VAT/Excise Duty on CIE Fuel.
It is understood that what the Deputy has in mind are the rates of VAT and excise duty payable on auto diesel, marked gas oil and petrol used by CIE and its subsidiary companies for each year from 1988 to 1990. The rates which are the same as those borne by other users of these fuels are as follows:
|
Year |
VAT/Excise |
Auto diesel* |
Marked gas oil |
Petrol |
|
|
Leaded |
Unleaded |
||||
|
1988 |
VAT |
25% |
10% |
25% |
25% |
|
Excise |
|||||
|
1/1/88-27/1/88 |
£21.61 |
£3.73 |
£28.07 |
£28.07 |
|
|
per hl. |
per hl. |
per hl. |
per hl. |
||
|
28/1/88-31/12/88 |
£22.31 |
£3.73 |
£29.47 |
£28.67 |
|
|
per hl. |
per hl. |
per hl. |
per hl. |
||
|
1989 |
VAT |
25% |
10% |
25% |
25% |
|
Excise |
|||||
|
1/1/89-25/1/89 |
£22.31 |
£3.73 |
£29.47 |
£28.67 |
|
|
per hl. |
per hl. |
per hl. |
per hl. |
||
|
26/1/89-31/12/89 |
£22.31 |
£3.73 |
£30.35 |
£28.67 |
|
|
per hl. |
per hl. |
per hl. |
per hl. |
||
|
1990 |
VAT 1/1/90-29/2/90 |
25% |
10% |
25% |
25% |
|
1/3/90-31/12/90 |
23% |
10% |
23% |
23% |
|
|
Excise |
|||||
|
1/1/90-31/1/90 |
£22.31 |
£3.73 |
£30.35 |
£28.67 |
|
|
per hl. |
per hl. |
per hl. |
per hl. |
||
|
1/2/90-31/21/90 |
£22.31 |
£3.73 |
£30.35 |
£27.79 |
|
|
per hl. |
per hl. |
per hl. |
per hl. |
* A part payment of the excise duty paid on auto diesel is allowed if it is used in the provision of road passenger services in accordance with the Road Transport Act, 1932. This leaves a net rate payable of £1.79 per hl. CIE and their subsidiary companies, as well as private operators, benefit under this scheme.