asked the Minister for Finance the total number of motor vehicles sold in this country annually since 1960 by description, the percentage tax, duty or tariffs which each individual type vehicle was liable for annually since 1960, the total amount of tax, tariffs or duty received annually by this Government and the EEC authorities from the motor industry each year since 1960 to date and if he will make a statement on the entire taxation of the motor industry.
Written Answers. - Motor Vehicle Statistics.
455.
Records are not maintained in such a manner as would enable all the information requested by the Deputy to be given without the expenditure of an inordinate amount of official time. However, available information as follows is set out in the attached Tables—
Table 1 — Rates of Customs Duties on Motor Cars from August 1961 to date.
Table 2 — Rates of Excise Duty on Motor Vehicles from 1976 to date.
Table 3 — Rates of Turnover Tax, Wholesale Tax and Value-Added Tax on Motor Vehicles since 1960 and estimated receipts (where available) from passenger motor vehicles.
Table 4 — Receipts from Customs and Excise duties on motor vehicles, parts and accessories, 1960 to 1983 (inclusive).
Table 5 — Amounts transferred to the EEC.
Table 6 — New vehicles registered and licensed for the first time in the State by taxation class, 1960 to 1983.
Table 1
Percentage rates of Customs duties on motor cars—
(A) From 11 August 1961 to 31 March, 1973
|
Rates applicable from |
Completely knocked down vehicles (CKD) or fully-built-up vehicles (FBU) |
Full Rate |
Preferential rates for imports from the UK (from 1 January 1963) |
|
11 August 1961 |
CKD |
20 |
|
|
FBU |
75 |
||
|
1 January 1963 |
CKD |
20 |
20 |
|
FBU(1) |
75 |
22 2/9 |
|
|
(2) |
75 |
75 |
|
|
1 July 1966 |
CKD |
20 |
20 |
|
FBU(1) |
75 |
22.2 |
|
|
(2) |
75 |
69.5 |
|
|
1 July 1967 |
CKD |
17.5 |
17.5 |
|
FBU(1) |
75 |
22.2 |
|
|
(2) |
75 |
64 |
|
|
1 July 1968 |
CKD |
17.5 |
17.5 |
|
FBU(1) |
75 |
22.2 |
|
|
(2) |
75 |
58.5 |
|
|
1 July 1969 |
CKD |
17.5 |
17.5 |
|
FBU(1) |
75 |
22.2 |
|
|
(2) |
75 |
53 |
|
|
1 July 1970 |
CKD |
17.5 |
17.5 |
|
FBU(1) |
75 |
22.2 |
|
|
(2) |
75 |
47.5 |
|
|
1 July 1971 |
CKD |
17.5 |
17.5 |
|
FBU(1) |
75 |
22.2 |
|
|
(2) |
75 |
42 |
|
|
1 July 1972 to 31 March 1973 |
CKD |
17.5 |
17.5 |
|
FBU(1) |
75 |
22.2 |
|
|
(2) |
75 |
36.5 |
(B) Since 1 April 1973
|
Rates applicable from |
CKD or FBU vehicles |
Full Rate |
Preferential Rates |
|
|
Other EEC Countries and EFTA Member Countries |
United Kingdom |
|||
|
1 April 1973 |
CKD |
17.5 |
17.5 |
17.5 |
|
FBU(1) |
75 |
63 |
22.2 |
|
|
(2) |
75 |
63 |
36.5 |
|
|
1 July 1973 |
CKD |
17.5 |
17.5 |
17.5 |
|
FBU(1) |
75 |
63 |
22.2 |
|
|
(2) |
75 |
63 |
31 |
|
|
1 January 1974 |
CKD |
21.9 |
17.5 |
17.5 |
|
FBU(1) |
55.4 |
51 |
22.2 |
|
|
(2) |
55.4 |
51 |
31 |
|
|
1 July 1974 |
CKD |
21.9 |
17.5 |
17.5 |
|
FBU(1) |
55.4 |
51 |
19.6 |
|
|
(2) |
55.4 |
51 |
25.5 |
|
|
1 January 1975 |
CKD |
24.1 |
17.5 |
17.5 |
|
FBU(1) |
45.6 |
39 |
21.1 |
|
|
(2) |
45.6 |
39 |
25.5 |
|
|
1 July 1975 |
CKD |
24.1 |
17.5 |
17.5 |
|
FBU(1) |
45.6 |
39 |
20 |
|
|
(2) |
45.6 |
39 |
20 |
|
|
1 January 1976 |
CKD |
8.8 |
— |
— |
|
FBU(1) |
20.8 |
12 |
2.5 |
|
|
(2) |
20.8 |
12 |
2.5 |
|
|
1 January 1977 |
CKD |
8.8 |
— |
— |
|
FBU |
20.8 |
12 |
2.5 |
|
|
1 July 1977 |
All |
11.0 |
Nil |
Nil |
|
1 July 1980 |
10.9 |
|||
|
1 July 1981 |
10.8 |
|||
|
1 July 1982 |
10.6 |
|||
|
1 July 1983 |
10.5 |
|||
|
1 July 1984 |
10.4 |
FBU (1) of a value not less than £1,300.
(2) other.
Notes
Special preferential rates of Customs duty which applied to imports from the British Commonwealth and South Africa, and Canada, prior to EEC entry and preferential rates applicable since EEC entry to vehicles originating in certain countries which have trade agreement with the EEC, are not shown.
It is not feasible to set out in this Table rates of Customs duty other than those applicable to motor cars.
Table 2
Percentage Rates of Excise Duty on Motor Vehicles 1976 to 1984 (inclusive)
|
Rates applicable from |
Rate |
|
|
1 January 1976 |
Completely knocked down |
17.5 |
|
Fully built up |
15 |
|
|
1 March 1979 |
Category A |
35 |
|
Category B |
11.5 |
|
|
28 February 1980 |
Category A |
40 |
|
Category B |
11.5 |
|
|
22 July 1981 |
Category A |
50 |
|
Category B |
11.5 |
|
|
13 March 1982 |
A (i) not exceeding 16 h.p. |
50 |
|
A (ii) exceeding 16 h.p. |
60 |
|
|
B |
11.5 |
|
|
1 July 1983 to date |
A (i) Motor cycles |
50 |
|
(ii) Other A not exceeding 16 h.p. |
54.5 |
|
|
(iii) A exceeding 16 h.p. |
64.5 |
|
|
B |
11.5 |
Notes
(1) The excise duty on motor vehicles was introduced on 1 January 1976.
(2) The rates of duty applicable for 1/1/76 to 28/2/79 were charged at importation on the value for Customs purposes.
(3) From 1/3/79, a restructured excise duty applied which incorporated the former manufacturing-stage VAT charge on motor cars. The restructured duty was charged on assembled vehicles only which were divided into two categories A and B for duty purposes. Category A motor vehicles consist mainly of motor cars, motor cycles and minibuses. The term "Category B" generally covers all other motor vehicles.
The chargeable value of a vehicle for the purposes of the restructured duty is the price (exclusive of excise duty and VAT) which the vehicle would fetch on an arm's length sale to a dealer.
Table 3
Rates of Turnover Tax, Wholesale Tax and Value-Added Tax on motor vehicles since 1960 and estimated receipts (where available) from passenger motor vehicles.
|
Date |
Passenger Motor Vehicles |
Commercial Motor Vehicles |
|||||
|
Type and Rate of Tax |
Amount Collected (£m) (Est.) |
Rate of Tax |
|||||
|
Turnover |
Wholesale |
VAT |
|||||
|
Turnover |
Wholesale |
VAT |
|||||
|
1/1/60-31/10/63 |
Taxes not in operation |
— |
|||||
|
1/11/63-30/9/66 |
2½% |
— |
— |
Not available |
Exempt |
— |
|
|
1/10/66-31/12/68 |
2½% |
5% |
— |
— |
|||
|
1/1/69-30/6/69 |
2½% |
10% |
— |
— |
|||
|
1/7/69-30/4/70 |
2½% |
15% |
— |
— |
|||
|
1/5/70-31/10/70 |
5% |
15% |
— |
— |
|||
|
1/11/70-31/10/72 |
5% |
20% |
— |
— |
|||
|
1/11/72-2/9/73 |
— |
— |
30.26% |
5.26% |
|||
|
3/9/73-31/12/73 |
— |
— |
36.75% |
6.75% |
|||
|
1/1/74-31/12/74 |
— |
— |
36.75% |
6.75% |
|||
|
1/1/75-31/12/75 |
— |
— |
36.75% |
28 |
— |
— |
6.75% |
|
1/1/76-29/2/76 |
— |
— |
36.75% |
38 |
— |
— |
6.75% |
|
1/3/76-31/12/76 |
— |
— |
35% |
38 |
— |
— |
10% |
|
1/1/77-31/12/77 |
— |
— |
35% |
65 |
— |
— |
10% |
|
1/1/78-31/12/78 |
— |
— |
35% |
93 |
10% |
||
|
1/1/79-28/2/79 |
— |
— |
35% |
59 |
10% |
||
|
1/3/79-31/12/79 |
— |
— |
10% |
— |
— |
10% |
|
|
1/1/80-31/12/80 |
— |
— |
10% |
40 |
— |
— |
10% |
|
1/1/81-31/8/81 |
— |
— |
10% |
55 |
— |
— |
10% |
|
1/9/81-31/12/81 |
— |
— |
15% |
— |
— |
15% |
|
|
1/1/82-30/4/82 |
— |
— |
15% |
66 |
— |
— |
15% |
|
1/5/82-31/12/82 |
— |
— |
18% |
— |
— |
18% |
|
|
1/1/83-28/2/83 |
— |
— |
18% |
77 |
— |
— |
18% |
|
1/3/83-31/12/83 |
— |
— |
23% |
— |
— |
23% |
|
|
1/1/84- |
— |
— |
23% |
Not yet available |
— |
— |
23% |
Note:— VAT on commercial motor vehicles is deductible by the majority of purchasers in their VAT returns and the net VAT receipts from such vehicles are therefore likely to be comparatively small.
Table 4
Receipts from Customs and Excise duties on motor vehicles, parts and accessories, tyres and tubes, 1960 to 1983 (inclusive).
|
Year ended 31 March |
Receipts |
|
£m |
|
|
1960 |
2.8 |
|
1961 |
3.2 |
|
1962 |
3.9 |
|
1963 |
4.0 |
|
1964 |
4.9 |
|
1965 |
5.6 |
|
1966 |
5.2 |
|
1967 |
6.0 |
|
1968 |
5.8 |
|
1969 |
7.7 |
|
1970 |
8.6 |
|
1971 |
10.0 |
|
1972 |
10.5 |
|
1973 |
14.9 |
|
1974 |
16.3 |
|
9 months ended 31 December 1974 |
12.2 |
|
Year ended 31 December 1975 |
16.7 |
|
1976 |
26.0 |
|
1977 |
36.4 |
|
1978 |
60.2 |
|
1979 |
90.6 |
|
1980 |
123.7 |
|
1981 |
164.1 |
|
1982 |
147.4 |
|
1983 |
131.8 |
Note: From 1/3/79, a restructured excise duty applied which incorporated the former manufacturing-stage VAT charge on motor cars.
As a general principle all custom duties are payable to the EEC. However, up to 31 December 1977 contributions to the EEC budget were subject to a series of overall limits such that it is not possible to separate figures for custom duties paid to the EEC from the amount received by the Exchequer.
Following are approximate amounts in respect of receipts from customs duties on motor vehicles, parts and accessories which were transmitted as own resources to the EEC since 1978:
Table 5
Amounts transferred to the EEC
|
Year ended 31 December |
Receipts |
|
£m |
|
|
1978 |
6.5 |
|
1980 |
5.9 |
|
1981 |
9.5 |
|
1982 |
7.7 |
|
1983 |
7.8 |
Table 6
New Vehicles Registered and Licensed for the First Time in the State by Taxation Class
|
Taxation Class |
1960 |
1961 |
1962 |
1963 |
1964 |
1965 |
1966 |
1967 |
1968 |
1969 |
1970 |
1971 |
1972 |
1973 |
1974 |
1975 |
1976 |
1977 |
1978 |
|
Private Cars |
27,941 |
28,562 |
31,931 |
37,028 |
41,352 |
43,267 |
39,546 |
40,300 |
51,360 |
50,523 |
52,947 |
51,803 |
62,603 |
74,789 |
61,022 |
53,066 |
69,514 |
82,310 |
105,582 |
|
Commercial Goods Vehicles |
5,150 |
6,158 |
6,522 |
6,891 |
7,560 |
7,320 |
6,339 |
6,181 |
7,442 |
8,703 |
8,951 |
7,799 |
8,430 |
9,485 |
8,041 |
6,774 |
8,031 |
9,085 |
12,746 |
|
Public Service Vehicles |
264 |
303 |
258 |
230 |
287 |
267 |
307 |
337 |
528 |
554 |
569 |
644 |
522 |
573 |
450 |
448 |
462 |
460 |
410 |
|
Motor Cycles |
10,200 |
10,720 |
10,175 |
9,667 |
11,227 |
8,939 |
7,166 |
9,907 |
9,002 |
9,344 |
9,464 |
9,437 |
7,806 |
6,669 |
6,381 |
5,245 |
5,064 |
4,818 |
5,544 |
|
Exempt Vehicles |
381 |
426 |
391 |
431 |
607 |
526 |
591 |
534 |
667 |
760 |
792 |
759 |
1,306 |
1,525 |
1,771 |
962 |
657 |
1,483 |
1,818 |
|
Tractors |
3,484 |
3,647 |
3,442 |
4,682 |
5,018 |
5,746 |
3,487 |
4,776 |
5,808 |
4,255 |
4,153 |
5,139 |
6,246 |
7,074 |
|||||
|
Combine Harvesters |
200 |
117 |
164 |
224 |
163 |
164 |
107 |
117 |
84 |
71 |
50 |
40 |
76 |
73 |
|||||
|
Excavators and Trench Diggers |
3,239 |
4,039 |
3,810 |
4,664 |
4,557 |
257 |
172 |
173 |
253 |
251 |
258 |
212 |
185 |
219 |
222 |
179 |
138 |
156 |
195 |
|
Machines or Contrivances |
88 |
95 |
118 |
123 |
142 |
133 |
109 |
107 |
126 |
157 |
94 |
90 |
90 |
111 |
|||||
|
Other Vehicles |
6 |
19 |
10 |
5 |
4 |
3 |
4 |
11 |
5 |
9 |
3 |
11 |
22 |
9 |
|||||
|
Total Vehicles |
47,175 |
50,208 |
53,087 |
58,911 |
65,590 |
64,354 |
57,999 |
61,166 |
74,286 |
75,462 |
79,027 |
74,361 |
85,863 |
99,283 |
82,379 |
70,974 |
89,146 |
104,746 |
133,562 |
Details of the numbers of motor vehicles sold each year are not available.
Please note that (a) second-hand vehicles registered and licensed for the first time are not included in the tables; and (b) the vehicles covered in the table are classified by the "Taxation Class" in which vehicles were first registered.
|
Taxation Class |
1979 |
1980 |
1981 |
1982 |
1983 |
|
Private Cars |
95,910 |
91,728 |
104,645 |
73,330 |
61,094 |
|
Commercial Goods Vehicles |
13,828 |
11,891 |
11,767 |
10,187 |
11,545 |
|
Public Service Vehicles |
448 |
329 |
484 |
585 |
445 |
|
Motor Cycles |
5,388 |
6,188 |
6,745 |
4,201 |
4,044 |
|
Exempt Vehicles |
1,223 |
3,435 |
1,940 |
1,617 |
1,508 |
|
Tractors |
5,189 |
4,453 |
3,088 |
2,294 |
2,454 |
|
Combine Harvesters |
40 |
25 |
20 |
14 |
15 |
|
Excavators and Trench Diggers |
177 |
217 |
191 |
144 |
134 |
|
Machines or Contrivances |
128 |
116 |
105 |
48 |
40 |
|
Other Vehicles |
17 |
11 |
8 |
4 |
3 |
|
Total Vehicles |
122,348 |
118,393 |
128,993 |
92,424 |
81,282 |