Dáil Éireann Debate, Tuesday - 1 June 2010
166 Deputy Michael Ring asked the Minister for Finance the tax take on motor fuels from January 2009 to the end of April 2010 on a monthly basis in tabular format; and if he will make a statement on the matter. [23152/10]
Amharc ar fhreagraI am informed by the Revenue Commissioners that the data available on the amounts of Excise, VAT and the Carbon Charge for the period January to April 2010, in respect of petrol and auto-diesel is set out in the tables. It should be noted that the carbon charge in respect of petrol and auto-diesel is payable in the month after it is released for consumption so each of the monthly figures for the carbon tax relate to sales in the previous month.
|
Petrol receipts |
Excise |
Carbon tax |
VAT (estimate) |
Total |
|
€m |
€m |
€m |
€m |
|
|
Jan-10 |
107.2 |
1.0 |
45.8 |
154.0 |
|
Feb-10 |
77.9 |
7.3 |
33.2 |
118.4 |
|
Mar-10 |
89.8 |
5.3 |
38.9 |
134.0 |
|
Apr-10 |
85.7 |
6.0 |
39.1 |
130.8 |
|
Total |
360.6 |
19.5 |
157.0 |
537.2 |
|
Auto- diesel receipts |
Excise |
Carbon tax |
VAT (estimate) |
Total |
|
€m |
€m |
€m |
€m |
|
|
Jan-10 |
103.4 |
1.5 |
5.1 |
110.0 |
|
Feb-10 |
83.8 |
10.1 |
4.1 |
98.0 |
|
Mar-10 |
93.8 |
8.1 |
4.7 |
106.6 |
|
Apr-10 |
91.1 |
9.2 |
4.7 |
105.0 |
|
Total |
372.1 |
28.9 |
18.6 |
419.6 |
VAT returns do not require the yield from a particular sector or sub-sector of trade to be identified. The figures provided in this reply for monthly VAT receipts are estimates of the amount of VAT yield that would be generated by the volume of clearances of Petrol and Auto Diesel up to the end of each month. VAT returns can be made monthly, bi-monthly, quarterly, half yearly or annually depending on the nature of the registration status of a trader, and this will dictate the point in time when VAT on sales will actually be paid. It should also be noted that the VAT content of purchases of Auto Diesel is a deductible credit for business in the Irish VAT system.
167 Deputy Michael Ring asked the Minister for Finance if he will outline the tax take on a motorist who spends €50 on diesel and to express this as a percentage. [23153/10]
Amharc ar fhreagra168 Deputy Michael Ring asked the Minister for Finance if he will outline the tax take on a motorist who spends €50 on petrol and to express this as a percentage. [23154/10]
Amharc ar fhreagraI propose to take Questions Nos. 167 and 168 together.
The taxes applying to auto-diesel and petrol are Excise, VAT and the new carbon charge.
I am informed by the Revenue Commissioners that the percentage tax take on a motorist who spends €50 on diesel is 53.3%. This percentage is based on a sample price of €1.249 per litre. The percentage tax take on a motorist who spends €50 on petrol is 57.6%. This percentage is based on a sample price of €1.349 per litre.
169 Deputy Michael Ring asked the Minister for Finance if he will indicate the tax take on a litre of diesel costing €1, €1.05, €1.10, €1.15, €1.20, €1.25 and €1.30. [23155/10]
Amharc ar fhreagra171 Deputy Michael Ring asked the Minister for Finance the tax take on a litre of petrol costing €1, €1.05, €1.10, €1.15, €1.20, €1.25 and €1.30. [23157/10]
Amharc ar fhreagraI propose to take Questions Nos. 169 and 171 together.
I am informed by the Revenue Commissioners that the tax take on a litre of auto-diesel and petrol selling at the stated prices is as follows:
|
Commodity |
Price per Litre |
Excise & Carbon Content |
VAT Content |
Total Tax Content |
|
1 Litre |
(Cent) |
(Cent) |
(Cent) |
(Cent) |
|
Auto-diesel |
100 |
44.918 |
17.36 |
62.27 |
|
105 |
44.918 |
18.22 |
63.14 |
|
|
110 |
44.918 |
19.09 |
64.01 |
|
|
115 |
44.918 |
19.96 |
64.88 |
|
|
120 |
44.918 |
20.83 |
65.74 |
|
|
125 |
44.918 |
21.69 |
66.61 |
|
|
130 |
44.918 |
22.56 |
67.48 |
|
Commodity |
Price per Litre |
Excise & Carbon Content |
VAT Content |
Total Tax Content |
|
1 Litre |
(Cent) |
(Cent) |
(Cent) |
(Cent) |
|
Petrol |
100 |
54.317 |
17.36 |
71.67 |
|
105 |
54.317 |
18.22 |
72.54 |
|
|
110 |
54.317 |
19.09 |
73.41 |
|
|
115 |
54.317 |
19.96 |
74.28 |
|
|
120 |
54.317 |
20.83 |
75.14 |
|
|
125 |
54.317 |
21.69 |
76.01 |
|
|
130 |
54.317 |
22.56 |
76.88 |
