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Tax Yield.

Dáil Éireann Debate, Wednesday - 15 December 2004

Wednesday, 15 December 2004

Questions (142, 143)

Paul McGrath

Question:

149 Mr. P. McGrath asked the Minister for Finance the amount of tax payable on €1 spent on petrol, motor diesel, liquid petroleum gas, home heating oil and home heating gas. [33787/04]

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Written answers

Taxes payable on fuel include mineral oil tax and value added tax. As the Deputy may be aware, the mineral oil tax rates are based on volume of fuel rather than price, while VAT is calculated on the price, including mineral oil tax. It is not possible, therefore, to provide the information in the terms sought by the Deputy. However, in respect of the proportion of tax in the average retail price of the final product to consumers, I am informed by the Revenue Commissioners that the details are as follows:

Incidence of Duty and VAT

Price (a)

Excise Content

VAT Content

Total Tax Content

Tax Exclusive Price

Tax as a % of Price

Litre of Unleaded Petrol

0.98

0.44

0.17

0.61

0.37

62.5

Litre of Auto Diesel

0.94

0.37

0.16

0.53

0.41

56.6

Kerosene (Home Heating) 1,000 Litres

485.9

31.74

57.79

89.53

396.32

18.4

Diesel (Home Heating) 1,000 Litres

475.7

47.36

56.58

103.94

371.76

21.9

Liquid Petroleum Gas

Litre of Auto LPG

0.80

0.05

0.14

0.19

0.61

24.0

Cylinder of Gas (11.35 Kg)

20.62

0.36

2.45

2.81

17.81

13.6

(a) Central Statistics Office National Average Retail Price as at October 2004 and Revenue Cross Border Report Nov. 2004.

Paul McGrath

Question:

150 Mr. P. McGrath asked the Minister for Finance the tax take on a pint of stout and beer, a measure of spirits, a bottle of beer and stout, a bottle of alcopops and a bottle of wine. [33788/04]

View answer

In respect of the proportion of tax in the average retail price of the final product to consumers, I am informed by the Revenue Commissioners that the details are as follows:

Price (a)

Excise Content

VAT Content

Total Tax Content

Tax Exclusive Price

Tax as a % of Price

Pint of Stout

3.55

0.47

0.62

1.09

2.46

30.6

Stout (6 Pack x 250ml)

6.55

1.25

1.14

2.39

4.16

36.4

Pint of Lager

3.91

0.47

0.68

1.15

2.76

29.4

Bottle of Lager (330ml)

3.93

0.28

0.68

0.96

2.98

24.3

Standard measure of Whiskey

3.35

0.56

0.58

1.14

2.21

34.0

Bottle of Table Wine {Off Licence)

9.34

2.05

1.62

3.67

5.67

39.3

Bottle of Alcopops (Pub Price) (Spirit based 275ml)

4.86

0.55

0.84

1.39

3.47

28.7

(a) Central Statistics Office National Average Retail Price as at October 2004 and Revenue Cross Border Report Nov. 2004.

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