Vol. 415 No. 1
151 Mr. Allen asked the Minister for Finance if he will outline (a) the rates of the separate duties and/or taxes levied on motor vehicles manufactured in or imported into the State in each year from 1960 to 1991 and (b) the reference to the relevant Statutory Instrument and/or Act in each case.
Records are not maintained in such a manner as would enable all the information requested by the Deputy to be given in the short time available. However, information in respect of excise duty and value-added tax rates for the period, 1979-91 and corresponding legislative provisions are set out in the following tables:
Table 1 — Rates of excise duty on motor vehicles from 1979-1991
Table 2 — Rates of value-added tax from 1979-1991.
In the years 1979 to 1991, motor vehicles imported from non-EC countries were also subject to EC Common Customs Tariff (CCT) duties. For example, the (non-preferential) rate applicable to motor cars was 11.0 per cent in 1979, reducing to 10.3 per cent in 1985, and remaining at 10 per cent from 1986 to date. Information on CCT rates applicable to motor vehicles is contained in the relevant statutory authorities viz. Council Regulation (EEC) No. 950/68 of 28 June 1968 (O.J. No. L172, 22.7.1968), as amended; Council Regulation (EEC) No. 2658/87 of 23 July 1987 (O.J. No. L256, 7.9.1987), as amended.
If the Deputy refers to the Official Report of 10 October 1984 information on the rates of duty/tax levied for the period 1960 to 1983 is provided, columns 1957-1972.
TABLE 1
Rates of Excise Duty on Motor Vehicles 1979 — 1991
|
Applicable from |
Rate |
Legislation |
||
|
Category A |
Category B |
|||
|
1 March 1979 |
35% |
11.5% |
S.I. No. 57 of 1979 |
|
|
28 February 1980 |
40% |
11.5% |
Finance Act 1980 (Number 14 of 1980) |
|
|
22 July 1981 |
50% |
11.5% |
Finance (No. 2) Act 1981 (Number 28 of |
|
|
1981) |
||||
|
13 March 1982 |
Not exceeding 16 h.p. |
50% |
||
|
Exceeding 16 h.p. |
60% |
11.5% |
S.I. No. 48 of 1982 |
|
|
1 July 1983 |
Not exceeding 16 h.p. |
54.5% |
Finance Act 1983 |
|
|
Exceeding 16 h.p. |
64.5% |
11.5% |
(Number 15 of 1983) |
|
|
1 January 1985 |
Not exceeding 16 h.p. |
23% |
||
|
Exceeding 16 h.p. |
26% |
6.5% |
S.I. No. 353 of 1984 |
|
|
1 March 1986 |
Not exceeding 2012 c.c. |
21.7% |
Finance Act 1986 |
|
|
(to date) |
Exceeding 2012 c.c. |
24.7% |
6.5% |
(Number 13 of 1986) |
|
Applicable from |
Rate |
Legislation |
|
1 March 1979 |
10% |
VAT (Amendment) Act 1978 |
|
(Number 34 of 1978) |
||
|
1 September 1981 |
15% |
Finance (No. 2) Act 1981 |
|
(Number 28 of 1981) |
||
|
1 May 1982 |
18% |
Finance Act 1982 |
|
(Number 14 of 1982) |
||
|
1 March 1983 |
23% |
Finance Act 1983 |
|
(Number 15 of 1983) |
||
|
1 March 1986 |
25% |
Finance Act 1986 |
|
(Number 13 of 1986) |
||
|
1 March 1990 |
23% |
Finance Act 1990 |
|
(Number 10 of 1990) |
||
|
1 March 1991 |
21% |
Finance Act 1991 |
|
(Number 13 of 1991) |
