I am advised by the Revenue Commissioners that the available information on the number of cars registered and the receipts of VRT for each car class, A1, A2 and A3 for the years 1997 to 2005 is shown in Appendix 1. Included at Appendix 2 are the estimated VAT receipts from cars for the period 1997 to 2005. The amount of VAT collected cannot be identified by car class from within the overall VAT yield as the information furnished on VAT returns does not require this to be identified. Appendix 3 outlines the rates of duty for VRT for cars for the period 1997 to 2005.
While the Exchequer benefits generally from revenues generated by the motor sector, the motorist has also benefited from the substantial investment in the roads network over the last number of years through the national development plan. In 2004, spending on national and non-national roads totalled over €1.65 billion. This is set to increase to approximately €1.8 billion this year. Indeed, since 1997 this Government has spent over €8.8 billion on roads.
The Government has prioritised tax reductions on income earned by employees, in preference to other areas, and this policy has helped create record employment levels.
Appendix 1: Motor Vehicle Registration Tax — Gross Registrations and Net Receipts.
|
|
Category A1
|
Category A2
|
Category A3
|
Total A1, A2 and A3
|
|
|
Cars up to 1400 cc
|
Cars 1401-2000 cc(1)
|
Cars over 2000 cc(1)
|
|
|
|
Total
|
Total
|
Total
|
Total
|
Year
|
|
Reg.
|
€
|
Reg.
|
€
|
Reg.
|
€
|
Reg.
|
€
|
1997
|
New
|
135,812
|
412,848,994
|
1,078
|
15,927,786
|
—
|
—
|
136,890
|
428,776,780
|
|
Used
|
43,991
|
58,156,836
|
837
|
3,677,206
|
—
|
—
|
44,828
|
61,834,041
|
|
Total
|
179,803
|
471,005,829
|
1,915
|
19,604,992
|
—
|
—
|
181,718
|
490,610,821
|
1998
|
New
|
144,706
|
512,708,640
|
1,437
|
22,933,063
|
—
|
—
|
146,143
|
535,641,703
|
|
Used
|
43,605
|
59,053,103
|
1,309
|
6,102,114
|
—
|
—
|
44,914
|
65,155,217
|
|
Total
|
188,311
|
571,761,743
|
2,746
|
29,035,177
|
—
|
—
|
191,057
|
600,796,919
|
1999
|
New
|
111,834
|
304,581,863
|
58,319
|
318,735,927
|
4,689
|
68,950,941
|
174,842
|
692,268,731
|
|
Used
|
15,403
|
15,657,068
|
18,432
|
31,956,464
|
3,657
|
14,573,392
|
37,492
|
62,186,924
|
|
Total
|
127,237
|
320,238,930
|
76,751
|
350,692,392
|
8,346
|
83,524,333
|
212,334
|
754,455,656
|
2000
|
New
|
150,795
|
425,673,696
|
74,387
|
419,347,706
|
6,357
|
100,120,378
|
231,539
|
945,141,780
|
|
Used
|
9,716
|
9,461,993
|
12,195
|
18,167,826
|
2,982
|
11,391,308
|
24,893
|
39,021,127
|
|
Total
|
160,511
|
435,135,689
|
86,582
|
437,515,533
|
9,339
|
111,511,685
|
256,432
|
984,162,907
|
2001
|
New
|
87,359
|
252,219,795
|
70,859
|
391,563,661
|
6,956
|
106,869,490
|
165,174
|
750,652,946
|
|
Used
|
5,494
|
3,574,593
|
8,305
|
9,572,046
|
2,341
|
8,179,692
|
16,140
|
21,326,332
|
|
Total
|
92,853
|
255,794,389
|
79,164
|
401,135,707
|
9,297
|
115,049,182
|
181,314
|
771,979,278
|
2002
|
New
|
78,138
|
236,090,266
|
70,890
|
405,488,685
|
7,285
|
114,757,314
|
156,313
|
756,336,265
|
|
Used
|
3,906
|
2,019,110
|
7,280
|
9,575,377
|
2,652
|
9,195,392
|
13,838
|
20,789,879
|
|
Total
|
82,044
|
238,109,376
|
78,170
|
415,064,062
|
9,937
|
123,952,706
|
170,151
|
777,126,144
|
2003
|
New
|
72,217
|
234,971,315
|
50,678
|
288,889,026
|
22,511
|
254,668,283
|
145,406
|
778,528,624
|
|
Used
|
3,877
|
2,389,244
|
4,978
|
7,519,007
|
5,773
|
18,275,929
|
14,628
|
28,184,180
|
|
Total
|
76,094
|
237,360,559
|
55,656
|
296,408,033
|
28,284
|
272,944,212
|
160,034
|
806,712,804
|
2004(2)
|
New
|
70,707
|
238,628,177
|
58,828
|
343,788,136
|
24,962
|
296,091,017
|
154,497
|
878,507,330
|
|
Used
|
6,046
|
4,511,483
|
8,715
|
18,130,459
|
8,812
|
30,725,134
|
23,573
|
53,367,076
|
|
Total
|
76,753
|
243,139,660
|
67,543
|
361,918,595
|
33,774
|
326,816,151
|
178,070
|
931,874,406
|
2005(2)
|
New
|
54,426
|
199,892,631
|
47,772
|
293,173,061
|
20,572
|
260,869,962
|
122,770
|
753,935,654
|
Jan-May
|
Used
|
4,145
|
3,621,149
|
6,974
|
16,240,595
|
5,591
|
22,049,560
|
16,710
|
41,911,304
|
|
Total
|
58,571
|
203,513,780
|
54,746
|
309,413,656
|
26,163
|
282,919,522
|
139,480
|
795,846,958
|
Note: The registrations shown are gross i.e. they include those vehicle registrations which are exempt from VRT.
Note (1). With effect from 1 Jan 2003 motor cars with an engine capacity greater than 1901cc and less than 2000cc were registered in Category A3.
Note (2). VRT Receipts for 2004 and 2005 are Provisional.
With regard to the figure for VRT receipts for Jan to May 2005, due to a deferment arrangement some of the VRT will not accrue to the Exchequer account until later in the year. The actual amount receipted to the end of May in respect of motor cars is €666 million.
Appendix 2: Estimated VAT Yield 1997 — 2005 on Cars —€ million.
|
1997
|
1998
|
1999
|
2000
|
2001
|
2002
|
2003
|
2004
|
2005
|
|
€m
|
€m
|
€m
|
€m
|
€m
|
€m
|
€m
|
€m
|
€m
|
Estimated VAT Yield(1)
|
290
|
375
|
427
|
562
|
422
|
430
|
431
|
480
|
493
|
Note (1). VAT Yield for 1997-2004 (inclusive) is estimated. 2005 VAT Yield is for the full year and is Provisional.
Appendix 3: Rates of Duty for V.R.T. for Cars.
|
Category
|
|
Year 1997
|
|
|
A1
|
Not Exceeding 2500cc
|
23.2% of chargeable value or £250, whichever is the greater
|
A2
|
Exceeding 2500cc
|
29.25% of chargeable value or £250, whichever is the greater
|
Year 1998
|
|
|
A1
|
Not Exceeding 2500cc
|
22.5% of chargeable value or £250, whichever is the greater
|
A2
|
Exceeding 2500cc
|
28.0% of chargeable value or £250, whichever is the greater
|
Year 1999-2001 inclusive
|
|
|
A1
|
Not Exceeding 1400cc
|
22.5% of chargeable value or £250, whichever is the greater
|
A2
|
Not Exceeding 2000cc
|
25.0% of chargeable value or £250, whichever is the greater
|
A3
|
Exceeding 2000cc
|
30.0% of chargeable value or £250, whichever is the greater
|
Year 2002
|
|
|
A1
|
Not Exceeding 1400cc
|
22.5% of chargeable value or €315, whichever is the greater
|
A2
|
Not Exceeding 2000cc
|
25.0% of chargeable value or €315, whichever is the greater
|
A3
|
Exceeding 2000cc
|
30.0% of chargeable value or €315, whichever is the greater
|
Year 2003 to date
|
|
|
A1
|
Not Exceeding 1400cc
|
22.5% of chargeable value or €315, whichever is the greater
|
A2
|
Not Exceeding 1900cc
|
25.0% of chargeable value or €315, whichever is the greater
|
A3
|
Exceeding 1900cc
|
30.0% of chargeable value or €315, whichever is the greater
|