asked the Minister for Finance the tax collected per item, excise and VAT combined; the current retail price and proportion of CRP taken in taxation for each item charged to excise tax at present; and also in respect of these items under the Northern Irish tax code.
Written Answers. - Taxation Figures.
549.
For items the retail prices of which are fixed under price control legislation, the information requested is as follows:
|
Item |
Tax per item (excise plus VAT) |
Current retail price |
Tax as percentage of price |
|
Beer (pint of stout) |
£0.571 |
£1.13 |
50.5% |
|
Spirits (glass of Irish whiskey) |
£1.043 |
£2.02 |
51.6% |
|
Cigarettes (20 standard size tipped) |
£1.077 |
£1.43 |
75.3% |
|
Petrol (gallon of premium grade) |
£1.614 |
£2.85 |
56.6% |
|
Bottled gas (4½ gallon domestic cylinder) |
£0.733 |
£7.84 |
9.3% |
Note: The prices quoted for beer and spirits are the maximum bar prices in the Dublin area.
For items which are not subject to retail price control and for which fixed retail prices are not therefore laid down, the information cannot be given in the form requested by the Deputy. However, the rates of excise duty on particular commodities are shown in part 8 of the Customs and Excise Tariff of Ireland, a copy of which is available in the Dáil Library. Apart from video players and mechanical lighters (which are liable to VAT at 35 per cent) and LPG and non-automotive hydrocarbon oils (which are liable to VAT at 5 per cent) commodities chargeable with excise duty are liable to VAT at 23 per cent.
I do not have detailed information on retail prices in Northern Ireland which would enable me to reply to the final part of the question.