Séamus Hughes
Question:99 Mr. Hughes asked the Minister for Finance the excise duty, if any, that is imposed on suppliers of natural gas. [19139/95]
Written Answers. - Tax on Natural Gas and LPG.
Séamus Hughes
Question:100 Mr. Hughes asked the Minister for Finance the total sum collected in 1994 in excise duty from the sale of liquified petroleum gas; the way in which this duty is calculated; and the total cubic capacity or tonnage of liquified petroleum gas supplied in 1994 to consumers. [19140/95]
Séamus Hughes
Question:101 Mr. Hughes asked the Minister for Finance the reason for imposing an excise duty on liquid petroleum gas when no such tax applies to the supply of natural gas. [19141/95]
Brian Cowen
Question:105 Mr. Cowen asked the Minister for Finance if he intends to reduce the duty being paid by the export orientated manufacturing industry on purchases of LPG in view of the fact that it is putting jobs at risk generally for these exporters trading in the sterling area and with particular reference to a company (details supplied) in County Offaly. [19211/95]
I propose to take Questions Nos. 99, 100, 101 and 105 together.
Natural gas is not liable to excise duty in the State. Excise duty was first imposed on non-automotive fuels including liquid petroleum gas (LPG) in 1976, before natural gas was available for supply in the State. In considering the potential of an excise duty on natural gas, the Exchequer receipts from Bord Gáis Éireann over the years have been taken into account.
The latest available information on revenue from LPG and the rates applying to the product are as follows:
|
Auto-LPG |
Other LPG |
Total |
|
|
Net Excise Duty Receipts (1994) £m |
0.7 |
4.6 |
5.3 |
|
Quantities (million litres) of LPG on which Excise Duty was paid in 1994 |
11.7 |
246.5 |
258.2 |
The excise duty on LPG is calculated as follows:
|
Rate per 1,000 litres |
|
|
Automotive LPG |
£56.75 |
|
LPG used for heating purposes |
£18.70 |
|
LPG used in horticulture |
£ 4.40 |
I have taken note of Deputy Cowen's specific concerns about the company in County Offaly. However, I cannot comment on this in advance of my Budget Statement.