asked the Minister for Finance the net receipts or estimated net receipts to the Exchequer from excise licences on all spirit retailers including (a) publicans and off-licence owners (b) retailers of beer, cider and perry (c) retailers of cider and perry (d) retailers of wine and sweets and (e) retailers of sweets, for each year from 1985 to 1989 inclusive.
Written Answers. - Excise Licence Receipts.
70.
The net receipts, for each year from 1985 to 1988 inclusive, from excise licences on: all retailers of spirits, whether publicans or off-licence retailers; retailers of beer, cider and perry; retailers of cider and perry; retailers of wine and sweets; and retailers of sweets, are detailed in Table 25 in the Sixty-Sixth Annual Report of the Revenue Commissioners, a copy of which has been placed in the Oireachtas Library.
Post Budget estimated net receipts from the above-mentioned excise licences for 1989 are set out in the following table.
|
Year |
Bonet CDS |
|
£ |
|
|
1982 |
100,000 |
|
1983 |
600,000 |
|
1984 |
900,000 |
|
1985 |
1,120,000 |
|
1986 |
1,360,000 |
|
1987 |
1,250,000 |
|
1988 |
457,000 |
|
1989 |
500,000 |
|
(est.) |
71.
asked the Minister for Finance the net receipts or estimated net receipts to the Exchequer from excise duties/licences on auctioneers, auction permits, bookmakers, bookmakers' premises, dog licences, public dancing licences and firearms dealers for each year from 1985 to 1989 inclusive.
The net receipts of excise duties from auctioneers' licences, auction permits and bookmakers' licences; from excise duties in respect of bookmakers' premises; and from firearms dealers' certificates, for each year from 1985 to 1988, inclusive, and from dog licences for each year from 1985 to 1987 inclusive, are detailed in Tables 3 and 25 in the Sixty-Sixth Annual Report of the Revenue Commissioners, a copy of which has been placed in the Oireachtas Library.
Net receipts of excise duty from public dancing licences, for each year from 1985 to 1988 inclusive are set out in Table A which is being circulated in the Official Report.
Post-budget estimated net receipts from the above mentioned excise duties/licences, for the year 1989, are set out in Table B which also is being circulated in the Official Report.
Table A
Excise Duty on Public Dancing Licences (Licensing year is from 1st August to 31st July)
|
Year |
Number of claims allowed in year |
Estimated qualifying expenditure allowed in year |
Estimated cost to the Exchequer |
|
|
Total |
Average |
|||
|
£m |
£ |
£m |
||
|
1981-82 |
— |
— |
— |
— |
|
1982-83 |
103 |
0.7 |
6,796 |
0.3 |
|
1983-84 |
306 |
2.1 |
6,863 |
1.0 |
|
1984-85 |
460 |
3.4 |
7,391 |
1.7 |
|
1985-86 |
465 |
3.8 |
8,172 |
1.9 |
|
1986-87 |
598 |
6.0 |
10,033 |
3.0 |
|
1987-88 |
571 |
6.0 |
10,508 |
2.9 |
Table B
Post-Budget Estimated Net Receipts, 1989.
Auctioneers' Licences, etc.
|
Excise Licences |
Post-Budget Estimated Net Receipts, 1989 |
|
Retailers of Spirits (whether Publicans of Off-Licences) |
£ |
|
1,160,300 |
|
|
Retailers of Beer, Cider and Perry |
26,800 |
|
Retailers of Cider and Perry |
3,500 |
|
Retailers of Wine and Sweets |
255,400 |
|
Retailers of Sweets |
4,800 |
* Licensing year is from 1st August to 31 July.