asked the Minister for Finance if he will indicate in respect of each year from 1980 to 1985 respectively: (1) the yield to the Revenue from VAT on each of the following categories; petroleum products, fuels other than petroleum products, tobacco including cigarettes, beer, spirits, wine, non-alcoholic beverages including table waters, electrical goods, household goods and utensils, building and building materials, hotel and restaurant sales or services; and (2) the volume of sales or services in respect of which VAT was paid in each case in each year.
Written Answers. - VAT Yield Statistics.
170.
It is not possible to furnish figures of actual yield as VAT returns are not completed in a manner which would enable the yield from particular items to be identified. Because of this the following data, which has been derived from non-VAT sources, are estimates only.
|
Item |
1980 |
1981 |
1982 |
1983 |
1984 |
1985 |
|
£m. |
£m. |
£m. |
£m. |
£m. |
£m. |
|
|
Petroleum products (a) |
42 |
64 |
91 |
129 |
141 |
146 |
|
Fuels other than petroleum products (b) |
Nil |
Nil |
Nil |
4 |
8 |
15 |
|
Tobacco including cigarettes |
21 |
28 |
50 |
73 |
84 |
92 |
|
Beer |
33 |
47 |
87 |
112 |
126 |
139 |
|
Spirits |
22 |
29 |
47 |
54 |
64 |
73 |
|
Wine |
4 |
5 |
8 |
11 |
13 |
14 |
|
Non-alcoholic beverages including table waters |
6 |
9 |
13 |
19 |
22 |
24 |
|
Electrical goods (c) |
14 |
17 |
21 |
25 |
28 |
24 |
|
Household goods and utensils |
not available |
|||||
|
Building and building materials (d) |
27 |
33 |
35 |
45 |
50 |
80 |
|
Hotel and restaurant sales or services (e) |
21 |
27 |
40 |
50 |
58 |
56 |
Notes
(a) The figures are in respect of the principal petroleum products which are petrol, road diesel, motor oils, kerosene, central heating oil and LPG.
(b) The zero-rate applied during the period 1.1.80 to 30.4.83.
(c) The figures are in respect of the principal types of electrical goods.
(d) The figures are in respect of buildings and building services only. Information on building materials is not available (see reply to Question No. 180).
(e) The figures are in respect of hotel and restaurant meals and hotel accommodation; "hotel" in relation to VAT includes guest houses, motels, etc.
VAT is chargeable on the value of sales or services. Accordingly no information is available on the corresponding volumes which underlie these values.