I am advised by Revenue that information on Excise receipts, Carbon Tax on motor fuel and Vehicle Registration Tax for the years 2010 to 2016 are published on the Revenue statistics website at: https://www.revenue.ie/en/corporate/information-about-revenue/statistics/excise/receipts-volume-and-proce/excise-receipts-commodity.aspx.
Provisional data for 2017 are shown in the following table.
|
2017
|
€m
|
|
(Provisional)
|
|
|
Petrol - Excise
|
625
|
|
Diesel -Excise
|
1,391
|
|
Petrol - Carbon
|
54
|
|
Diesel - Carbon
|
179
|
|
VRT
|
841
|
As VAT returns do not require the yield from a particular activity or product to be separately identified, the actual VAT collected from the sale of motor fuel and on motor vehicle purchases cannot be identified from Revenue data. However, based on the volume and average price charged, an estimate of the gross VAT receipts collected from the sale of motor oil and vehicles is provided in the following table. Please note these estimates are provided in relation to gross VAT receipts and not the actual total VAT collected.
|
Year
|
2010
|
2011
|
2012
|
2013
|
2014
|
2015
|
2016
|
2017
|
|
Estimated VAT €m
|
766
|
868
|
886
|
876
|
948
|
1,016
|
1,108
|
1,115
|
The large scale adoption of electric vehicles in the future would be a welcome development from a climate change policy perspective, making a significant contribution to our commitment to de-carbonise the economy by 2050. In the medium to long term, my Department is aware that any such development would also pose a threat to Exchequer receipts in the absence of any countervailing measures to address the reduction in this revenue stream.
It is envisioned that number of options will be adopted to replace excise duty as EVs become the car of choice. The potential development of a system of road users charges and congestion charges will be among the options considered. Similarly, Vehicle Registration Tax and annual Motor Tax could be increased to offset some of the loss.
