Dáil Éireann debate -
Wednesday, 10 Dec 2003

Vol. 576 No. 6

Written Answers. - Tax Yield.

Paul McGrath

Question:

142 Mr. P. McGrath asked the Minister for Finance the number of PAYE workers and self-employed who pay benefit-in-kind on company cars in each of the past five years; and the yield to the Exchequer on this tax for each of those years. [30380/03]

Paul McGrath

Question:

143 Mr. P. McGrath asked the Minister for Finance the estimated member of PAYE workers and self employed who pay benefit in kind based on medical insurance premia which are paid for them in each of the past five years; and the yield to the Exchequer in each of those years under this heading. [30382/03]

Minister for Finance (Mr. McCreevy):

I propose to take Questions Nos. 142 and 143 together.

The information requested by the Deputy in respect of benefits-in-kind arising from the provision of cars and vans in each of the five years up to 2002, the latest year for which the relevant figures are available is set out below. Data in respect of the short tax year, 2001, and 2002, are provisional and likely to be revised.

Benefits-in-Kind: Tax Yield for Cars and Vans

Year	Numbers	Estimated Tax Yield
		€m
1998/1999	42,100	71.4
1999/2000	42,700	77.1
2000/2001	45,000	79.2
2001 (Short Tax Year)	43,700	58.4
2002	47,000	78.2

The above figures include income earners whose main source of income is assessable to tax under schedule D – self-employed – but who also have income from an employment subject to PAYE in respect of which a benefit-in-kind arises.

I am informed by the Revenue Commissioners that information in respect of benefits-in-kind arising from payment of medical insurance premia is not captured in such a way as to provide a basis for compiling the information sought by the Deputy. Such information is aggregated in tax returns with particulars of all benefits-in-kind other than benefits-in-kind arising from the provision of cars or preferential loans. It cannot be distinguished without conducting an extensive investigation of the Revenue Commissioners' records.

Paul McGrath

Question:

144 Mr. P. McGrath asked the Minister for Finance the yield to the Exchequer as a result of the 35 cent excise duty on alcopops which was introduced in Budget 2003; and if this duty has reduced the consumption of these products. [30383/03]

Minister for Finance (Mr. McCreevy):

I am informed by the Revenue Commissioners that an estimated €8.7 million in extra excise duty was collected up to the end of November 2003, as a result of the increase in duty on alcopops mentioned by the Deputy.

The 2003 Budget increase almost doubled the excise duty content on a 275ml bottle of alcopop from 30% to over 59%.

An "alcopop" is defined as a lower strength spirit based drink with less than a 5.5% alcohol content. The total volume of alcopops on which excise duty has been paid fell by 10.3%, compared to the corresponding period in 2002, in the period January to October 2003.

Question No. 145 answered with Question No. 141.