Dáil Éireann Debate, Thursday - 8 July 2010
93 Deputy Michael Ring asked the Minister for Finance the tax take on motor fuels for each month in 2009 and in 2010 to the end of June 2010, giving details in tabular form; and if he will make a statement on the matter. [31241/10]
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 1 January 2009 to the end of June 2010, in respect of petrol and auto-diesel is set out in the following 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 below relate to sales in the previous month.
|
Petrol |
Mineral Oil |
VAT |
Total |
Auto |
Mineral Oil |
VAT |
Total |
|
Tax |
Estimate |
Diesel |
Tax |
Estimate |
|||
|
2009 |
€m |
€m |
€m |
2009 |
€m |
€m |
€m |
|
Jan |
129.4 |
43.9 |
173.3 |
Jan |
104.9 |
5.0 |
109.9 |
|
Feb |
81.7 |
29.1 |
110.8 |
Feb |
75.3 |
3.6 |
78.8 |
|
Mar |
91.6 |
33.0 |
124.5 |
Mar |
86.8 |
4.0 |
90.8 |
|
Apr |
90.8 |
33.8 |
124.7 |
Apr |
91.7 |
4.0 |
95.7 |
|
May |
94.9 |
36.6 |
131.6 |
May |
92.8 |
4.1 |
96.9 |
|
Jun |
89.7 |
36.3 |
126.0 |
Jun |
90.7 |
4.1 |
94.8 |
|
Jul |
94.6 |
38.1 |
132.6 |
Jul |
95.2 |
4.5 |
99.7 |
|
Aug |
87.3 |
35.8 |
123.1 |
Aug |
86.0 |
4.0 |
89.9 |
|
Sep |
93.0 |
38.1 |
131.2 |
Sep |
96.7 |
4.5 |
101.3 |
|
Oct |
90.0 |
36.2 |
126.2 |
Oct |
92.6 |
4.3 |
96.9 |
|
Nov |
83.1 |
34.4 |
117.5 |
Nov |
87.4 |
4.2 |
91.6 |
|
Dec |
48.8 |
20.2 |
69.0 |
Dec |
60.2 |
2.9 |
63.1 |
|
Total |
1,075.1 |
415.5 |
1,490.5 |
Total |
1,060.3 |
49.2 |
1,109.5 |
|
Petrol |
Mineral Oil |
Carbon |
VAT |
Total |
Auto |
Mineral Oil |
Carbon |
VAT |
Total |
|
Tax |
Estimate |
Diesel |
Tax |
Estimate |
|||||
|
2010 |
€m |
€m |
€m |
2010 |
€m |
€m |
€m |
||
|
Jan |
107.2 |
1.0 |
45.8 |
154.0 |
Jan |
101.9 |
1.5 |
5.0 |
108.4 |
|
Feb |
77.9 |
7.3 |
33.2 |
118.4 |
Feb |
83.3 |
10.1 |
4.1 |
97.4 |
|
Mar |
88.9 |
5.3 |
38.9 |
133.0 |
Mar |
94.1 |
8.1 |
4.7 |
107.0 |
|
Apr |
87.1 |
6.0 |
39.3 |
132.4 |
Apr |
91.5 |
9.1 |
4.8 |
105.5 |
|
May |
82.0 |
6.0 |
38.9 |
126.8 |
May |
86.4 |
8.8 |
4.6 |
99.8 |
|
Jun |
83.8 |
5.9 |
37.9 |
127.6 |
Jun |
87.5 |
8.7 |
4.6 |
100.8 |
|
Total |
526.8 |
31.4 |
234.0 |
792.2 |
Total |
544.7 |
46.3 |
27.8 |
618.8 |
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. Please note that the receipts for 2010 are provisional at this time.
94 Deputy Michael Ring asked the Minister for Finance the tax take on a motorist who spends €50 on diesel; and if he will express this as a percentage. [31242/10]
Amharc ar fhreagra95 Deputy Michael Ring asked the Minister for Finance the tax take on a motorist who spends €50 on petrol; and if he will express this as a percentage. [31245/10]
Amharc ar fhreagraI propose to take Questions Nos. 94 and 95 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.
96 Deputy Michael Ring asked the Minister for Finance the tax take on a litre of diesel costing €1, €1.05, €1.10, €1.15, €1.20, €1.25 and €1.30. [31247/10]
Amharc ar fhreagra97 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. [31248/10]
Amharc ar fhreagraI propose to take Questions Nos. 96 and 97 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 & CarbonContent |
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 |
