Dáil Éireann debate -
Wednesday, 28 May 2003

Vol. 567 No. 6

Written Answers. - Tax Yield.

Bernard J. Durkan

Question:

154 Mr. Durkan asked the Minister for Finance the way in which tax returns from the motor industry arising from VAT, VRT and other excise duties compare currently with those in each of the past three years; and if he will make a statement on the matter. [14966/03]

Minister for Finance (Mr. McCreevy)

I assume that the Deputy wishes to compare the tax yields in 2003 to date under the headings mentioned with the yields in the same periods for 2000, 2001 and 2002. The Revenue Commissioners inform me that the latest available comparable information for 2003 is for the four months ending 30 April. The relevant figures are shown in the following tables.

VAT	1 Jan - 30 April 2000	1 Jan - 30 April 2001	1 Jan - 30 April 2002	1 Jan - 30 April 2003
	€m	€m	€m	€m
Petrol	96.3	88.5	92.6	104.0
Auto Diesel	9.9	9.0	9.5	11.5
Motor Oil & LPG	1.0	0.7	1.2	0.8
Cars	187.4	140.7	143.3	148.7
Motor Cycles	1.8	2.0	2.3	2.4
Car Repairs	9.8	12.7	10.5	12.1
Car Accessories	12.0	7.5	14.2	9.0
Car Hire	4.4	3.7	5.3	4.5
Driving Instruction	1.1	1.1	1.2	1.0
Haulage	8.0	7.7	9.8	9.7
Total	331.7	273.6	289.9	303.7

Notes:All figures shown are estimates because VAT returns are not required to be completed in a manner which identifies yield from particular goods or services. The standard rate of VAT applicable to items shown in the table above other than car repairs, car hire and driving instruction, was reduced to 20% from 1 January 2001 and restored to 21% with effect from 1 March 2002. The low rate of VAT affecting car repairs, car hire and driving instruction was increased from 12.5% to 13.5% from 1 January 2003.

VRT	1 Jan - 30 April 2000	1 Jan - 30 April 2001	1 Jan - 30 April 2002	1 Jan - 30 April 2003
	€m	€m	€m	€m
Cars	464.4	380.5	368.8	401.4
Motor Cycles	1.7	1.9	1.7	1.5
Vans	3.6	4.3	4.8	3.6
Trucks	1.4	1.4	2.2	1.2
Total	471.1	388.1	377.5	407.7

Note:The VRT rate on 1901cc to 2000cc cars was increased from 25% to 30% from 1 January 2003.

Excise Duty	1 Jan – 30 April 2000	1 Jan – 30 April 2001	1 Jan – 30 April 2002	1 Jan – 30 April 2003
	€m	€m	€m	€m
Petrol	258.1	240.7	292.3	294.3
Auto Diesel	211.6	170.2	221.2	246.5
Auto LPG	0.1	0.1	Negligible	Negligible
Total	469.8	411.0	513.5	540.8

Notes:The duties on unleaded petrol and auto diesel were reduced by 3.8 cent and 9.9 cent respectively, per litre on 1 January 2001. These duties were both increased by 6.3 cent per litre on 5 December 2001. The duty on auto diesel was again increased by 3 cent per litre on 4 December 2002.