Dáil Éireann Debate, Wednesday - 14 January 2015
176. Deputy Michael McGrath asked the Minister for Finance the total amount of taxation raised from motorists in 2013 and 2014 from mineral oil tax, VRT, VAT, carbon tax and driver licensing receipts; and if he will make a statement on the matter. [1736/15]
View answer177. Deputy Michael McGrath asked the Minister for Finance the excise per litre charged on different categories of petrol, auto-diesel, kerosene, residual fuel oil for the manufacture of alumina, residual fuel oil for generation of electricity and for other purposes; and the revenue generated from each category. [1737/15]
View answerI propose to take Questions Nos. 176 and 177 together.
I am informed by the Revenue Commissioners that the total amount of taxation raised from motorists in 2013 and 2014 from Mineral Oil Tax (MOT), VRT, VAT, carbon tax is shown in the following table. It should be noted that the VAT figure is partially estimated and that all 2014 receipts are provisional at this time and may be subject to revision.
|
|
MOT |
Carbon Tax |
VAT (Estimated) |
Total |
|
|
€m |
€m |
€m |
€m |
|
Petrol |
|
|
|
|
|
2013 |
849.6 |
69.6 |
463.0 |
1,382.2 |
|
2014 |
800.0 |
65.7 |
440.0 |
1,305.7 |
|
Auto Diesel |
|
|
|
|
|
2013 |
1,133.5 |
137.2 |
75.0 |
1,345.7 |
|
2014 |
1,184.0 |
144.8 |
79.5 |
1,408.3 |
|
VRT |
€m |
|||
|
2013 |
437.3 |
|||
|
2014 |
541.4 |
|||
|
VAT on Cars (Estimated) |
€m |
|||
|
2013 |
269.0 |
|||
|
2014 |
355.0 |
The issue of driver licensing receipts is matter for the Department of Transport, Tourism and Sport and the Deputy should contact that Department directly.
In relation to Question 1737/15 , the reference to "residual fuel oil" is taken to refer to "fuel oil", a heavy oil suitable for industrial use, including electricity generation and for commercial heating purposes. Section 100 of the Finance Act 1999 provides a relief from excise duty on any mineral oil (including fuel oil) used for electricity generation, or in metallurgical processes, including the production of alumina. Consequently, no excise is generated from the consumption of mineral oils for these purposes.
The following table sets out the current excise rate per category of mineral oil and a summary of the excise receipts from each category in 2014. It should be noted that all 2014 receipts are provisional at this time and may be subject to revision. I am informed by the Revenue Commissioners that finalised data for 2013 and earlier years, on the annual amount of excise yielded by each category of mineral oil, is available on the Commissioners' statistics website at the following link under the "Excise Receipts" heading: http://www.revenue.ie/en/about/statistics/index.html.
|
Fuel |
Excise Rate* |
2014 Provisional Receipts* |
|
€ per 1,000 litres |
€m |
|
|
Petrol |
€587.71 |
865.7 |
|
Auto-diesel |
€479.02 |
1,328.8 |
|
Marked gas oil |
€102.28 |
92.5 |
|
Kerosene |
€479.02 |
Nil ** |
|
Marked kerosene |
€50.73 |
42.2 |
|
Fuel oil |
€76.53 |
2.7 |
*Includes carbon charge
** unmarked kerosene yielded no receipts in 2013 as it was used solely for tax exempt purposes, mainly as commercial aviation fuel.
