Dáil Éireann Debate, Thursday - 1 February 2024
93. Deputy Peadar Tóibín asked the Minister for Finance the total amount taken in by the Government on tax on electricity and tax on fuel, including petrol, diesel, home heating oil and so on, in each of the past ten years. [4169/24]
View answerIreland’s taxation of fuel and electricity is governed by European Union law as set out in Directive 2003/96/EC, commonly known as the Energy Tax Directive (ETD).
ETD provisions on mineral oils are transposed into national law in Finance Act 1999 (as amended). Finance Act 1999 provides for the application of excise duty, in the form of Mineral Oil Tax (MOT) to liquid fuels that are used as motor or heating fuels.
The ETD provisions relating to taxation of electricity are transposed into national legislation in Chapter 1 of Part 2 of the Finance Act 2008 (as amended). This legislation provides for the application of an excise duty, in the form of Electricity Tax, to electricity supplied to consumers in the State.
The relevant excise duty rates on fuel and electricity are published on the Revenue website.
I am advised by Revenue that a breakdown of excise receipts for 2022 and prior years is available on the Revenue website.
In relation to VAT, I am further advised by Revenue that traders are not required to identify the VAT yield generated from the supply of specific goods and services on their VAT returns. Therefore, it is not possible to provide the VAT yield on all fuel and energy related products and services using taxpayer information alone. However, using Revenue and third-party data sources, a tentative estimate of the VAT generated on fuel and energy products can be provided.
The total excise receipts for Mineral Oil Tax (MOT), Solid Fuel Carbon Tax (SFCT), Natural Gas Carbon Tax (NGCT) and Electricity Tax, and an estimate of VAT receipts in respect of fuel and electricity for the past ten years are as follows:
|
|
MOT |
SFCT |
NGCT |
Electricity Tax |
Estimated VAT |
Total |
|
Year |
€ millions |
€ millions |
€ millions |
€ millions |
€ millions |
€ millions |
|
2023* |
2,375.1 |
19.0 |
107.2 |
4.2 |
1,287 |
3,793 |
|
2022 |
2,220.9 |
25.9 |
94.5 |
3.5 |
1,426 |
3,771 |
|
2021 |
2,467.1 |
27.9 |
83.3 |
5.2 |
1,140 |
3,723 |
|
2020 |
2,219.7 |
23.8 |
65 |
2.1 |
925 |
3,235 |
|
2019 |
2,524.1 |
20.1 |
50.4 |
2.3 |
1,005 |
3,602 |
|
2018 |
2,518.9 |
25.3 |
50 |
2.5 |
1,079 |
3,675 |
|
2017 |
2,407.5 |
19.1 |
54.1 |
3.6 |
1,036 |
3,520 |
|
2016 |
2,518.5 |
24.4 |
55.8 |
4.6 |
1,014 |
3,617 |
|
2015 |
2,453.3 |
23.5 |
56.6 |
4.5 |
1,098 |
3,635 |
|
2014 |
2,334.9 |
17.2 |
51.7 |
5.5 |
1,093 |
3,502 |
*Please note that 2023 figures are provisional.
