I am advised by Revenue that receipts for Mineral Oil Tax (MOT) and carbon tax on liquid fuels for the years up to year 2019 are published on the Revenue website at:
https://www.revenue.ie/en/corporate/documents/statistics/excise/net-receipts-by-commodity.pdf
The provisional receipts from MOT and carbon tax for 2020 are shown in the table below.
|
Mineral Oil Tax
|
Carbon Tax
|
|
2020 €m
|
2020 €m
|
Petrol
|
424.7
|
46.1
|
Aviation Gasoline
|
0.5
|
0.06
|
Auto -diesel
|
1,351.6
|
212.6
|
Marked Gas Oil
|
37.5
|
65.3
|
Kerosene
|
0.0
|
68.2
|
Fuel Oil
|
0.6
|
1.3
|
LPG (Other)
|
0.0
|
11.2
|
Auto LPG
|
0.1
|
0.04
|
Regarding the VAT generated from liquid fuels, I am advised by Revenue that taxpayers are not required to separately identify the yield generated from a particular activity or product type on their VAT returns. However, using a combination of Revenue and third-party data, an estimate of the VAT yield across each of the different commodities types is provided below.
|
2019
€m
|
2020
€m
|
Petrol
|
276.4
|
195.9
|
Aviation Gasoline
|
0.2
|
0.2
|
Auto -diesel
|
298.5
|
187.0
|
Marked Gas Oil
|
52.2
|
47.6
|
Kerosene
|
85.7
|
73.5
|
Fuel Oil
|
53.2
|
60.5
|
LPG (Other)
|
9.1
|
10.6
|
Auto LPG
|
0.4
|
0.3
|