Vol. 555 No. 2
193 Mr. R. Bruton asked the Minister for Finance the current rate of excise which applies to products which are subjected to excise; the excise rate per unit purchased by the consumer; the rate of VAT which applies; the aggregate tax take per unit purchased; and the typical final retail price of the unit. [18371/02]
The following table sets out the information requested by the Deputy with regard to excise duty rates on products purchased by consumers. Excise rates are not price sensitive, whereas VAT will vary as a price changes. The typical retail prices were obtained from the Central Statistics Office and the Revenue Commissioners' cross-Border price survey.
|
Product subject toExcise Tax |
Excise Rate per h/litre per % volume |
Excise Tax per unit – Pint |
VAT Rate |
Aggregate Tax per Unit – Pint |
Typical Retail Price |
|
€ |
€ |
% |
€ |
€ |
|
|
Beer |
19.87 |
0.47 |
21 |
1.06 |
3.47 |
|
Product subject toExcise Tax |
Excise Rate per h/litre of pure alcohol |
Excise Tax per unit – Half Glass |
VAT Rate |
Aggregate Tax per Unit – Half Glass |
Typical Retail Price |
|
€ |
€ |
% |
€ |
€ |
|
|
Spirits |
27.61 |
0.39 |
21 |
0.87 |
2.83 |
|
Product subject toExcise Tax |
Excise Rate per h/litre of product |
Excise Tax per unit – Pint |
VAT Rate |
Aggregate Tax per Unit – Pint |
Typical Retail Price |
|
€ |
€ |
% |
€ |
€ |
|
|
Cider/Perry |
83.25 |
0.47 |
21.00 |
1.14 |
3.67 |
|
Product subject toExcise Tax –Wine |
Excise Rate per h/litre of product |
Excise Tax per unit – 75 cl Bottle unless otherwise stated |
VAT Rate |
Aggregate Tax per Unit – 75 cl bottle unless otherwise stated |
Typical Retail Price |
|
€ |
€ |
% |
€ |
€ |
|
|
Still |
273.00 |
2.04 |
21.00 |
3.54 |
8.99 |
|
Still >15% |
396.12 |
2.97 |
21.00 |
4.80 |
11.00 |
|
Sparkling |
546.01 |
4.10 |
21.00 |
6.34 |
12.95 |
|
Still/Sparkling |
90.98 |
0.25per 275ml bottle |
21.00 |
0.83per 275ml bottle |
3.50 |
|
Product subject toExcise Tax –Petrol |
Excise Rate per 1,000 Litres |
Excise Tax per unit – Litre |
VAT Rate |
Aggregate Tax per Unit – Litre |
Typical Retail Price |
|
€ |
€ |
% |
€ |
€ |
|
|
Lead Replacement Petrol |
506.47 |
0.51 |
21.00 |
0.71 |
1.16 |
|
Unleaded |
401.36 |
0.40 |
21.00 |
0.56 |
0.895 |
|
Product subject toExcise Tax –Auto Diesel |
Excise Rate per 1,000 Litres |
Excise Tax per unit – Litre |
VAT Rate |
Aggregate Tax per Unit – Litre |
Typical Retail Price |
|
€ |
€ |
% |
€ |
€ |
|
|
Low Sulphur |
301.94 |
0.30 |
21.00 |
.04397 |
0.794 |
|
High Sulphur –No longer on market |
354.33 |
0.35 |
21.00 |
N/a |
N/a |
|
Product subject toExcise Tax –Gas Oil |
Excise Rate per 1,000 Litres |
Excise Tax per unit – 1,000 Litres |
VAT Rate |
Aggregate Tax per Unit – Litre |
Typical Retail Price |
|
€ |
€ |
% |
€ |
€ |
|
|
For industrial/commercialpurposes |
47.36 |
47.40 |
12.50 |
89.10 |
376 |
|
For heating purposes |
47.36 |
47.40 |
12.50 |
89.10 |
376 |
|
Product subject toExcise Tax –Kerosene |
Excise Rate per 1,000 Litres |
Excise Tax per unit – 1,000 Litres |
VAT Rate |
Aggregate Tax per Unit – Litre |
Typical Retail Price |
|
€ |
€ |
% |
€ |
€ |
|
|
For industrial/commercialpurposes |
31.74 |
31.70 |
12.50 |
75.40 |
393 |
|
For heating purposes |
31.74 |
31.70 |
12.50 |
75.40 |
393 |
|
Product subject toExcise Tax –Liquid Petroleum Gas |
Excise Rate per 1,000 kgs |
Excise Tax per unit – 25lb cylinder |
VAT Rate |
Aggregate Tax per Unit |
Typical Retail Price |
|
€ |
€ |
% |
€ |
€ |
|
|
For industrial/commercialpurposes |
36.31 |
0.35 |
12.50 |
2.34 |
17.78 |
|
For heating purposes |
36.31 |
0.35 |
12.50 |
2.34 |
17.78 |
|
As a propellant |
104.70 |
0.05per litre |
12.50 |
0.165 |
0.64 |
|
Product subject toExcise Tax –Tobacco |
Excise Rate per 1,000 cigarettes |
Excise Tax per unit – Pack of twenty |
VAT Rate |
Aggregate Tax per Unit – Pack of twenty |
Typical Retail Price |
|
€ |
€ |
% |
€ |
€ |
|
|
Cigarettes |
108.19specific per 1,000 cigarettes plus ad valorem 18.73% or retail price |
3.13 |
21.00 |
4.03 |
5.16 |
|
Product subject toExcise Tax –Tobacco |
Excise Rate per kilogram |
Excise Tax per unit |
VAT Rate |
Aggregate Tax per Unit |
Typical Retail Price |
|
€ |
€ |
% |
€ |
€ |
|
|
Cigars (5 pack) |
164.10 |
1.02 |
21.00 |
1.52 |
2.97 |
|
Fine cut tobacco for roll your own (25g pouch) |
138.48 |
3.46 |
21.00 |
4.51 |
6.03 |
|
Other smoking tobacco (plug tobacco) |
113.85 |
2.85 |
21.00 |
3.75 |
5.22 |
|
Product subject toExcise Tax –Motor Vehicles |
Excise Rate per vehicle applied on VAT inclusive prices |
Excise Tax per unit – vehicle |
VAT Rate |
Aggregate Tax per Unit – vehicle |
Typical Retail Price |
|
% |
€ |
% |
€ |
€ |
|
|
Category A (private cars) up to 1400cc |
22.50 |
3,600 |
21.00 |
5,752 |
16,000 |
|
1401cc to 2000cc |
25.00 |
6,250 |
21.00 |
9,504 |
25,000 |
|
2001cc and over |
30.00 |
10,500 |
21.00 |
14,752 |
35,000 |
