Dáil Éireann Debate, Thursday - 28 October 2004
203 Mr. R. Bruton asked the Minister for Finance the present rate of duty under each of the excise taxes, vehicle registration tax and special duties; the total tax take from each duty; the proportion of the average retail price of the final product to consumers which tax makes up, indicating the part coming from the duty and the part from VAT. [26479/04]
Amharc ar fhreagraThe present rates of duty under each of the excise taxes are as follows:
|
€ |
||
|
ALCOHOL PRODUCTS TAX |
||
|
1 |
BEER exceeding 1.2% vol (per hectolitre percent of alcohol) |
19.87 |
|
Other Beer |
nil |
|
|
2 |
SPIRITS (per Litre of alcohol) |
39.25 |
|
3 |
WINE (per hectolitre) |
|
|
Still and Sparkling, not exceeding 5.5% vol |
90.98 |
|
|
Still, exceeding 5.5% but not exceeding 15% vol |
273.00 |
|
|
Still, exceeding 15% vol |
396.12 |
|
|
Sparkling, exceeding 15% vol |
546.01 |
|
|
4 |
Other Fermented Beverages |
|
|
(a) |
CIDER AND PERRY (per hectolitre) |
|
|
Still and Sparkling, not exceeding 6% vol |
83.25 |
|
|
Still and Sparkling, exceeding 6% but not exceeding 8.5% vol |
192.47 |
|
|
Still, exceeding 8.5% vol |
273.00 |
|
|
Sparkling, exceeding 8.5% vol |
546.01 |
|
|
(b) |
Other than Cider and Perry (per hectolitre) |
|
|
Still and Sparkling, not exceeding 5.5% vol |
90.98 |
|
|
Still, exceeding 5.5% vol |
273.00 |
|
|
Sparkling, exceeding 5.5% vol |
546.01 |
|
|
5 |
Intermediate Beverages (per hectolitre) |
|
|
Still, not exceeding 15% vol |
273.00 |
|
|
Still, exceeding 15% vol |
396.12 |
|
|
Sparkling |
546.01 |
|
|
TOBACCO |
||
|
1 |
CIGARETTES |
|
|
Specific duty per 1,000 cigarettes |
133.39 |
|
|
Ad Valorem duty as percent of retail price |
18.32% |
|
|
2 |
CIGARS (per kilogram) |
196.409 |
|
3 |
FINE CUT TOBACCO FOR ROLLING OF CIGARETTES (per kilogram) |
165.740 |
|
4 |
OTHER SMOKING TOBACCO (per kilogram) |
136.261 |
|
Mineral Oil Tax |
||
|
MINERAL HYDROCARBON LIGHT OILS (per 1,000 Litres) |
||
|
1 |
LEADED PETROL |
553.04 |
|
2 |
UNLEADED PETROL |
442.68 |
|
3 |
SUPER UNLEADED |
547.79 |
|
HYDROCARBON OILS OTHER SORTS (per 1,000 Litres) |
||
|
1 |
HEAVY OIL (AUTO DIESEL) |
368.05 |
|
Auto Diesel — (non Low Sulphur) with effect from 1 March 2002 |
420.44 |
|
|
Auto Diesel — Scheduled passenger road transport services |
22.72 |
|
|
2 |
HEAVY OIL (NON AUTO USE — REBATE RATE) Transport Services |
47.36 |
|
KEROSENE (with effect from 1 December 1999) |
31.74 |
|
|
3 |
FUEL OIL |
|
|
Industrial |
13.45 |
|
|
For the use in the Generation of Electricity for sale |
13.45 |
|
|
4 |
AUTO LPG AND METHANE |
53.01 |
|
5 |
OTHER LPG |
18.15 |
The current excise rate structure for vehicle registration tax i.e. the VRT for vehicles and motorcycles is as follows:
|
Private Cars (Category A) |
|
|
Cars up to 1,400 ccs |
22.5% of Open Market Selling Price (OMSP) |
|
Cars 1,401 to 1,900 ccs |
25% of OMSP |
|
Cars 1,901 and over |
30% of OMSP |
|
Small Vans and some Jeeps (Category B) |
13.3% of OMSP |
|
Other Vehicles (Category C) |
€50 |
|
Motor Cycles (new) |
€2 per cc up to 350 ccs and €1 per cc thereafter |
|
Motor Cycles (used) |
mitigation of VRT provided for by age |
Receipts from excise duties, on a revenue net receipts basis, totalled €4,736 million in 2003. The different elements of this tax revenue are as follows:
|
€m |
|
|
Beer |
455.4 |
|
Spirits |
305.0 |
|
Wine |
167.8 |
|
Cider |
60.4 |
|
Tobacco |
1,157.2 |
|
Light Oils |
853.8 |
|
Other Oils |
842.6 |
|
LPG |
5.1 |
|
VRT |
819.4 |
|
Other Excise |
69.2 |
|
Total |
4,735.95 |
As regards special duties such as betting tax, liquor licence fees and firearm certificate fees, the total revenue is included in the "Other Excise" category. A full breakdown of the rates and revenue from each can be supplied to the Deputy on request.
In respect of the proportion of tax in the average retail price of the final product to consumers, I am informed by the Revenue Commissioners that the details are as set out below:
|
Incidence of Duty and VAT |
Price* |
Excise Content |
VAT Content |
Total Tax Content |
Tax Exclusive Price |
Tax as a % of Price |
|
€ |
€ |
€ |
€ |
€ |
% |
|
|
Pint of Stout |
3.55 |
0.47 |
0.62 |
1.09 |
2.46 |
30.6 |
|
Pint of Lager |
3.93 |
0.47 |
0.68 |
1.15 |
2.78 |
29.3 |
|
Standard measure of Whiskey |
3.34 |
0.56 |
0.58 |
1.14 |
2.20 |
34.1 |
|
Whiskey Bottle |
23.97 |
10.99 |
4.16 |
15.15 |
8.82 |
63.2 |
|
Bottle of Table Wine |
9.34 |
2.05 |
1.62 |
3.67 |
5.67 |
39.3 |
|
Litre of Unleaded Petrol |
0.99 |
0.44 |
0.17 |
0.61 |
0.38 |
62.1 |
|
Litre of Auto Diesel |
0.92 |
0.37 |
0.16 |
0.53 |
0.39 |
57.4 |
|
Kerosene (Home Heating) 1,000 Litres |
485.9 |
31.74 |
57.79 |
89.53 |
396.32 |
18.4 |
|
Diesel (Home Heating) 1,000 Litres |
475.7 |
47.36 |
56.58 |
103.94 |
371.76 |
21.9 |
|
Packet of 20 Cigarettes |
6.25 |
3.81 |
1.08 |
4.90 |
1.35 |
78.4 |
* Source — CSO National Average Price Survey, August 2004.
In respect of calculations below on the tax content of car prices, sample open market selling prices are used rather than any specific industry data.
|
Less than 1,401cc |
Between 1,401 and 1,900cc |
Greater than 1,900cc |
|||
|
Sample OMSP |
17,000 |
Sample OMSP |
32,500 |
Sample OMSP |
37,000 |
|
VTR |
3,825 |
VTR |
8,125 |
VTR |
11,100 |
|
VAT |
2,287 |
VAT |
4,230 |
VAT |
4,495 |
|
Total Tax |
6,112 |
Total Tax |
12,355 |
Total Tax |
15,595 |
|
Total as % of Price |
35.95% |
Total as % of Price |
38.02% |
Total as % of Price |
42.15% |
204 Mr. R. Bruton asked the Minister for Finance the details of the latest evidence which he has of the price and tax comparison of products subject to excises, VRT and special duties in the Republic and in Northern Ireland. [26480/04]
Amharc ar fhreagraThe most recent price comparisons that have been carried out by the Revenue Commissioners relate to June 2004. These provide a snapshot of the average retail prices of the main excisable commodities observed in the Dublin and Newry areas on 29 June 2004. The following tables provide a breakdown of the prices and tax on these commodities on that date. With respect to vehicles that are subject to vehicle registration tax, VRT, in the State, comparisons cannot be made with Northern Ireland as VRT is not imposed in that jurisdiction.
|
All figures are in € and rounded to the nearest cent |
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|---|---|---|---|---|---|---|---|---|---|---|---|---|
|
(Sterling Prices are converted to € as per rate at 29/6/04: 1 € = 0.6705 Sterling) |
||||||||||||
|
ALCOHOLS |
Price € |
Diff |
Excise Content |
Diff |
VAT Content |
Diff |
Total Tax |
Diff |
Tax Exclusive Price |
Diff € |
Tax as % of Price |
|
|
Beer |
||||||||||||
|
Budweiser (can) |
Irl |
1.71 |
0.05 |
0.50 |
0.03 |
0.30 |
0.05 |
0.79 |
0.08 |
0.92 |
-0.02 |
46.4 |
|
5% alc — 50 cl |
N. Irl |
1.66 |
0.47 |
0.25 |
0.72 |
0.94 |
43.2 |
|||||
|
Guinness (can) |
Irl |
1.76 |
0.12 |
0.42 |
0.02 |
0.31 |
0.06 |
0.72 |
0.08 |
1.04 |
0.04 |
41.1 |
|
4.2% alc — 50 cl |
N. Irl |
1.64 |
0.39 |
0.24 |
0.64 |
1.00 |
38.9 |
|||||
|
Miller (bottle) |
Irl |
1.80 |
0.64 |
0.31 |
0.02 |
0.31 |
0.14 |
0.62 |
0.16 |
1.18 |
0.48 |
34.5 |
|
4.75 alc —33 cl |
N. Irl |
1.16 |
0.29 |
0.17 |
0.46 |
0.70 |
39.9 |
|||||
|
Spirits |
||||||||||||
|
Whiskey |
Irl |
24.28 |
3.91 |
10.99 |
2.82 |
4.21 |
1.18 |
15.20 |
4.00 |
9.08 |
-0.09 |
62.6 |
|
40% alc — 70 cl |
N. Irl |
20.37 |
8.17 |
3.03 |
11.20 |
9.17 |
55.0 |
|||||
|
Vodka |
Irl |
20.89 |
5.24 |
10.30 |
2.65 |
3.63 |
1.30 |
13.93 |
3.94 |
6.96 |
1.30 |
66.7 |
|
37.5% alc — 70 cl |
N. Irl |
15.65 |
7.66 |
2.33 |
9.99 |
5.66 |
63.8 |
|||||
|
Wines |
||||||||||||
|
Jacob’s Creek |
Irl |
8.95 |
0.76 |
2.05 |
0.22 |
1.55 |
0.33 |
3.60 |
0.55 |
5.35 |
0.21 |
40.2 |
|
<15% alc — 75 cl |
N. Irl |
8.19 |
1.83 |
1.22 |
3.05 |
5.14 |
37.2 |
|||||
|
E + J Gallo |
Irl |
7.95 |
0.51 |
2.05 |
0.22 |
1.38 |
0.27 |
3.43 |
0.49 |
4.52 |
0.02 |
43.1 |
|
<15% alc — 75 cl |
N. Irl |
7.44 |
1.83 |
1.11 |
2.94 |
4.51 |
39.5 |
|||||
|
Sparkling Wine |
Irl |
12.95 |
2.52 |
4.10 |
1.63 |
2.25 |
0.69 |
6.34 |
2.32 |
6.61 |
0.20 |
49.0 |
|
<15% alc _ 75 cl |
N. Irl |
10.43 |
2.47 |
1.55 |
4.02 |
6.41 |
38.6 |
Regarding tax as a percentage of price, it should be noted that VAT will fluctuate with price while excise will not — hence the tax content as a percentage of price on a pint of beer ina pub will be less than that on a can of beer purchased in a supermarket, which is generally less expensive.
|
All figures are in € and rounded to the nearest cent |
||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
|
(Sterling Prices are converted to € as per rate at 29/6/04: 1 € = 0.6705 Sterling) |
||||||||||||
|
Price € |
Diff |
Excise Content |
Diff |
VAT Content |
Diff |
Total Tax |
Diff |
Tax Exclusive Price |
Diff € |
Tax as % of Price |
||
|
Tobacco |
||||||||||||
|
B&H (20 cigarettes) |
Irl |
6.25 |
-0.88 |
3.81 |
-0.73 |
1.08 |
0.02 |
4.90 |
-0.71 |
1.35 |
-0.17 |
78.4 |
|
N. Irl |
7.13 |
4.55 |
1.06 |
5.61 |
1.52 |
78.7 |
||||||
|
Silk Cut (20 cigarettes) |
Irl |
6.25 |
-0.76 |
3.81 |
-0.71 |
1.08 |
0.04 |
4.90 |
-0.67 |
1.35 |
-0.09 |
78.4 |
|
N. Irl |
7.01 |
4.52 |
1.04 |
5.56 |
1.45 |
79.4 |
||||||
|
RYO (25 g) |
Irl |
7.10 |
-0.33 |
4.14 |
0.25 |
1.23 |
0.13 |
5.38 |
0.37 |
1.72 |
-0.70 |
75.7 |
|
N. Irl |
7.43 |
3.90 |
1.11 |
5.00 |
2.43 |
67.3 |
||||||
|
Light Oils |
||||||||||||
|
Unleaded Petrol (1 litre) |
Irl |
0.98 |
-0.26 |
0.44 |
-0.26 |
0.17 |
-0.01 |
0.61 |
-0.27 |
0.36 |
0.01 |
62.7 |
|
N. Irl |
1.24 |
0.70 |
0.18 |
0.89 |
0.35 |
71.6 |
||||||
|
Auto Diesel (1 litre) |
Irl |
0.90 |
-0.34 |
0.37 |
-0.33 |
0.16 |
-0.03 |
0.52 |
-0.36 |
0.38 |
0.02 |
58.2 |
|
N. Irl |
1.24 |
0.70 |
0.18 |
0.89 |
0.35 |
71.6 |
||||||
|
Home Heating |
||||||||||||
|
Kerosene (1,000 litres) |
Irl |
438.3 |
123.1 |
31.7 |
31.7 |
52.1 |
37.1 |
83.9 |
68.9 |
354.5 |
54.3 |
19.1 |
|
N. Irl |
315.2 |
0.0 |
15.0 |
15.0 |
300.2 |
4.8 |
||||||
|
Diesel (1,000 litres) |
Irl |
427.7 |
72.2 |
47.4 |
-15.6 |
50.9 |
33.9 |
98.2 |
18.4 |
329.4 |
53.8 |
23.0 |
|
N. Irl |
355.5 |
62.9 |
16.93 |
79.9 |
275.6 |
22.5 |
