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Tuesday, 20 Oct 2020

Written Answers Nos. 182-198

Taxi Licences

Ceisteanna (182)

James Lawless

Ceist:

182. Deputy James Lawless asked the Minister for Transport the status of a taxi driver licence application by a person (details supplied). [31584/20]

Amharc ar fhreagra

Freagraí scríofa

It appears from the question that the Deputy is referring to a licence for an individual person to drive a small public service vehicle (an SPSV). Under section 6 of the Taxi Regulation Act 2013, such licences are issued and renewed by An Garda Síochána, which comes within the area of responsibility of my colleague, the Minister for Justice and Equality.

Bus Services

Ceisteanna (183)

Seán Sherlock

Ceist:

183. Deputy Sean Sherlock asked the Minister for Transport the breakdown of all bus shelters that will be erected in 2020 and 2021, by county and location in tabular form. [31613/20]

Amharc ar fhreagra

Freagraí scríofa

As Minister for Transport, I have responsibility for policy and overall funding in relation to public transport. The National Transport Authority (NTA) has statutory responsibility for the planning and development of public transport infrastructure, including the provision of bus shelters.

Noting the NTA's responsibility in the matter, I have referred the Deputy's question to the NTA for a direct reply. Please contact my private office if you do not receive a reply within 10 days.

A referred reply was forwarded to the Deputy under Standing Order 51

Road Projects

Ceisteanna (184)

Seán Sherlock

Ceist:

184. Deputy Sean Sherlock asked the Minister for Transport if budget 2021 contains a commitment to a project (details suppled). [31614/20]

Amharc ar fhreagra

Freagraí scríofa

Budget 2021 provided for funding to be allocated to Transport Infrastructure Ireland for its functions under the Roads Acts 1993-2015 and in line with the National Development Plan (NDP). The NDP included a range of projects at different stages of development. Any individual project is required to go through the procedures set out generally for capital projects and specifically transport projects are required to go through the procedures specified for such projects. For those projects which are ready to commence construction, Budget 2021 confirmed the Government's commitment on the basis of those procedures having been completed. For other projects which are at earlier stages of development, such as the Cork-Limerick route and the Northern Relief Road at Mallow, any commitment can only be provided in so far as those projects are in compliance with the required procedures.

More generally, it should be noted that the National Development Plan is to reviewed in the coming months, as previously indicated, in compliance with the Programme for Government and taking account of the very different circumstances now prevailing.

As Minister for Transport I have responsibility for overall policy and securing exchequer funding in relation to the National Roads Programme. Under the Roads Acts 1993-2015 and in line with the National Development Plan (NDP), the planning, design and construction of individual national roads is a matter for Transport Infrastructure Ireland (TII), in conjunction with the local authorities concerned. This is also subject to the Public Spending Code Guidelines and the necessary statutory approvals.

Road Projects

Ceisteanna (185)

Seán Sherlock

Ceist:

185. Deputy Sean Sherlock asked the Minister for Transport the status of works on a project (details supplied). [31615/20]

Amharc ar fhreagra

Freagraí scríofa

As Minister for Transport I have responsibility for overall policy and securing exchequer funding in relation to the National Roads Programme. Under the Roads Acts 1993-2015 and in line with the National Development Plan (NDP), the operation and upgrading of individual national roads is a matter for Transport Infrastructure Ireland (TII), in conjunction with the local authorities concerned. This is also subject to the Public Spending Code Guidelines and the necessary statutory approvals. In this context, TII is best placed to advise you on the status of this project.

Noting the above position, I have referred your question to TII for a direct reply. Please advise my private office if you do not receive a reply within 10 working days.

A referred reply was forwarded to the Deputy under Standing Order 51

National Car Test

Ceisteanna (186)

James Browne

Ceist:

186. Deputy James Browne asked the Minister for Transport the position regarding a further extension of NCT certificates; and if he will make a statement on the matter. [31640/20]

Amharc ar fhreagra

Freagraí scríofa

As the Deputy will be aware, on the 20 April 2020, the Minister for Transport, Tourism and Sport at that time, Shane Ross TD, signed the Road Traffic (National Car Test) (Amendment) Regulations 2020 into law. These Regulations amended the Road Traffic (National Car Test) Regulations 2017 (S.I. No. 415 of 2017) to provide that a 4 month extension was given to test due dates for vehicles under two specific circumstances:

- vehicles that had an NCT certificate in force on 28 March 2020; and

- vehicles with a first test due falling during the period beginning on 28 March 2020 and ending on 31 July 2020.

This extension was given as a direct result of the suspension of the National Car Test service on 28 March 2020. No additional extensions to test due dates for NCT inspections are currently anticipated.

Driver Test

Ceisteanna (187)

James Browne

Ceist:

187. Deputy James Browne asked the Minister for Transport the position regarding a person’s need for driving test (details supplied); and if he will make a statement on the matter. [31652/20]

Amharc ar fhreagra

Freagraí scríofa

The scheduling of candidates’ driving tests is the responsibility of the Road Safety Authority (RSA) and as Minister, I have no power to intervene in individual cases.

My Department is remaining in close contact with the RSA as they deal with the increased demand for their driver testing service since operations resumed following its temporary closure due to the COVID emergency. In addition to this, due to the social distancing requirements, normal daily capacity is considerably reduced. This means that customers will experience longer waiting times than was the case before the service was suspended. The public’s patience and understanding in this regard is requested.

It is my understanding that those who had appointments cancelled due to Covid 19 are being prioritised in the first instance. Priority then will be given in order of application date. While there is some capacity for urgent test slots, the Road Safety Authority (RSA)'s capacity to make these available in all cases will be limited. Therefore, initially those who are frontline workers will be deemed eligible for an urgent test slot. This approach for prioritising customers will be kept under review as the RSA moves through the service resumption.

Driver Test

Ceisteanna (188)

Brendan Griffin

Ceist:

188. Deputy Brendan Griffin asked the Minister for Transport if he will consider and issue a statement regarding driver test waiting times (details supplied) in County Kerry. [31727/20]

Amharc ar fhreagra

Freagraí scríofa

I fully appreciate the difficulty that many learner drivers are experiencing since the driving test for cars, vans and minibuses resumed on a gradual basis from 16 July last. As you are aware, tests were temporarily suspended due to the Covid 19 emergency and since resuming operations, there has been an increased level of demand. Unfortunately, due to social distancing requirements, normal capacity is considerably reduced and this means that some customers will experience longer waiting times for a test than was the case before the service was suspended.

My Department is remaining in close contact with the RSA who are examining ways of increasing the number of tests within the current health constraints. I am pleased to say, my Department has already given approval to the RSA to retain 18 driver testers on temporary contracts due to expire in October and November, and to rehire up to 19 testers whose contracts expired in May. The authority is also examining the recruitment and training of new driver testers. However, I would like to stress that many of the issues impacting on the delivery of service are concerned with the throughput of centres themselves in light of the restrictions, rather than on the availability of staff.

The RSA are also looking at a number of other measures, including whether the number of tests a driver tester can perform each day can be increased and scheduling additional overtime tests, including testing on Saturdays to increase capacity.

While I regret the inconvenience caused, public safety is of paramount importance. My officials and I are working hard to ensure that the system returns to normal as soon as possible to allow learner drivers complete their training and, hopefully, pass their test.

Dublin Bus

Ceisteanna (189)

Paul McAuliffe

Ceist:

189. Deputy Paul McAuliffe asked the Minister for Transport the fleet size of Dublin Bus in each of the years 2017 to 2019 and to date in 2020, in tabular form.; and if he will make a statement on the matter. [31769/20]

Amharc ar fhreagra

Freagraí scríofa

As the Minister for Transport, I have responsibility for policy and overall funding in relation to public transport. However, I am not involved in the day-to-day operations of public transport.

The issue raised is a matter for Dublin Bus and I have forwarded the Deputy's question to the company for direct reply. Please advise my private office if you do not receive a response within ten working days.

A referred reply was forwarded to the Deputy under Standing Order 51

Value Added Tax

Ceisteanna (190)

Danny Healy-Rae

Ceist:

190. Deputy Danny Healy-Rae asked the Minister for Finance if he will apply a 0% VAT rate on animal vaccines; and if he will make a statement on the matter. [31026/20]

Amharc ar fhreagra

Freagraí scríofa

In order for a zero rate of VAT to be applied to a good or service, that good or service must have applied at the zero rate on 1 January 1991 and have continued to apply at that rate since. No new items may be charged at the zero rate, where they had not been subject to the zero rate before 1991. In Ireland the zero VAT rate applies to oral medicines, including oral medicines for animals, as they were subject to the zero rate on and since 1 January 1991. However, non-oral animal medicines were not subject to the zero rate on 1 January 1991, so it is not legally possible to apply the zero rate to them now.

Tax Reliefs

Ceisteanna (191)

Danny Healy-Rae

Ceist:

191. Deputy Danny Healy-Rae asked the Minister for Finance if he has considered a review of the young trained farmer stamp duty relief; if the age limit of 35 years will be increased to 40 years; if relief from stamp duty will be increased from 35 years of age to 40 years of age; and if he will make a statement on the matter. [31031/20]

Amharc ar fhreagra

Freagraí scríofa

The young trained farmers stamp duty relief, which is currently due to expire on 31 December 2021, provides a full exemption from stamp duty on transfers of farm land to certain young trained farmers.

Section 81AA of the Stamp Duty Consolidation Act 1999 (SDCA 1999) provides for the stamp duty exemption in legislation. Amongst the eligibility tests for the relief set out in that section is an age limit, whereby the transferee (the person coming into possession of the land) must be under 35 years of age on the date of execution of the deed of transfer of the land.

As well as satisfying the age requirement, to qualify for this relief the farmer must have attained a minimum agricultural education standard which is set out on a list of qualifications in Schedule 2B of the SDCA 1999. The young trained farmer, or each of them if there is more than one must retain ownership of the land for a period of 5 years from the date of execution of the instrument and during that time must devote not less than 50 per cent of his or her normal working time to farming the land. The exemption granted will be clawed back if the land is disposed of within a five-year period and is not replaced within one year of disposal. The transfer can be by gift or sale, but transfers by lease do not qualify for the stamp duty exemption. The young trained farmer must also submit a business plan to Teagasc before the execution of the deed transferring the land.

It is also important to note that the young trained farmer stamp duty relief is just one of a series of tax measures, including consanguinity stamp duty relief, designed to encourage the intergenerational transfer of farms. The primary policy objectives of the Government in agri-taxation are to support and encourage the increased mobility of farm land to a new generation of farmers with relevant qualifications. The 35 year old age limit is long established for young trained farmer stamp duty relief and has applied since 1994.

The paper on Stamp Duty prepared by my Department for this year's Tax Strategy Group which took place on 10 September, notes possible inconsistencies in terms of the age at which one ceases to qualify as a “young trained farmer” and my Department will further examine this issue with a view to reporting on the outcome to me in advance of Budget 2022.

Covid-19 Pandemic Supports

Ceisteanna (192, 225)

Fergus O'Dowd

Ceist:

192. Deputy Fergus O'Dowd asked the Minister for Finance if further mortgage moratoriums will be supported for workers who are in forced closure lay-off, such as employees of restaurants without outdoor dining areas that cannot remain open under current guidelines; and if he will make a statement on the matter. [31071/20]

Amharc ar fhreagra

Paul Murphy

Ceist:

225. Deputy Paul Murphy asked the Minister for Finance if the banks and financial institutions will be instructed to suspend residential mortgage repayments for persons who request such suspensions for the duration of Covid-19 restrictions that are introduced by the Government which puts persons out of work and undercut their ability to pay; and if he will make a statement on the matter. [31473/20]

Amharc ar fhreagra

Freagraí scríofa

I propose to take Questions Nos. 192 and 225 together.

On 18 March last, the Banking and Payments Federation of Ireland (BPFI) announced a coordinated approach by banks and other lenders to help their customers who were economically impacted by the Covid-19 crisis. The measures included flexible loan repayment arrangements where needed, including loan payment breaks initially for a period up to three months and then subsequently extended for up to six months. This was a welcome initiative and it allowed necessary relief to be quickly and efficiently provided to borrowers.

Banks have now provided for flexible options for borrowers who can recommence payments following a Covid-19 payment break, and the BPFI has produced a useful guide on this - https://www.bpfi.ie/wp-content/uploads/2020/09/Final-BPFI-Coming-off-the-COVID-19-Payment-Break.pdf. The Central Bank has also updated its Covid-19 FAQ in relation to mortgage payment breaks on 18 September.

However, I am very conscious that many other borrowers, and particularly those who cannot return to work, continue to be impacted by the economic consequences of Covid-19, and that they may not be in a position to resume their loan repayment commitments when their payment break ends. I am fully aware of the stress and uncertainty that these borrowers are still facing, and they will continue need assistance and support from their lenders. As the Deputies know, the Tánaiste, the Minister for Public Expenditure and Reform and myself met the CEOs of the country’s retail banks and the Banking Payments Federation Ireland on 28 September to discuss this matter and we indicated that it is particularly vital that lenders work with their customers to ensure that suitable arrangements are put in place to assist their customers who are still experiencing difficulty. The lenders indicated that they will ensure that customers who have difficulties at the end of the payment break will be supported with a range of options so that a suitable arrangement can be agreed.

Borrowers have a suite of regulatory protections, such as the Central Bank's Code of Conduct on Mortgage Arrears, and lenders have specific obligations to support and work with borrowers who are continuing to experience mortgage or other loan difficulty because of Covid-19. These options could include additional flexibility, and this could be short term such as additional periods without payments or interest-only repayments, or if appropriate more long term arrangements. Each individual’s position is different and that’s why a case-by-case approach is now the best approach as some sectors of the economy are more impacted than others.

I will continue to work with the Central Bank, as regulator, to ensure that the Central Bank consumer protection framework will be fully available to mortgage and other borrowers that will still need support following a Covid-19 payment break.

Value Added Tax

Ceisteanna (193)

Louise O'Reilly

Ceist:

193. Deputy Louise O'Reilly asked the Minister for Finance if he will examine the possibility of lowering VAT rates for socially distanced, streamed or online events. [31075/20]

Amharc ar fhreagra

Freagraí scríofa

The Deputy will be aware that the VAT rate applied to Tourism and Hospitality related services has been temporarily reduced from 13.5% to 9%, from 1 November 2020 to 31 December 2021. This reduction will apply to cinemas, theatres, musical performances, museums, historic houses and open farms.

I am advised by Revenue that the VAT rate applicable to admissions to events depends on the nature of the event, and that certain cultural services and live theatrical or musical performances are VAT exempt. Where an event that would normally be exempt, for example a live theatrical performance, is supplied as an online, live performance, the admission fee for this event may also be eligible for the VAT exemption. The supply of recordings or subsequent downloads of the event would be liable to the standard rate of VAT.

If a provider has any doubts about the VAT rate applicable to their supply, they should contact their Revenue District.

Insurance Coverage

Ceisteanna (194)

Louise O'Reilly

Ceist:

194. Deputy Louise O'Reilly asked the Minister for Finance if his attention has been drawn to the fact that several major insurers have left the live events industry; and his plans to work with the arts, entertainment and events industry to come up with a solution to the problems that this poses, including examining the possibility of the State acting as an insurer. [31076/20]

Amharc ar fhreagra

Freagraí scríofa

At the outset let me say I have an appreciation of the problems faced by many businesses in relation to public liability insurance, including those in the arts, entertainment and events industry. As this is a commercial matter, neither I, nor the Central Bank of Ireland, can direct the pricing of insurance products, nor can we specifically compel any insurer operating in the Irish market to provide cover. This position is reinforced by the EU Single Market framework for insurance (the Solvency II Directive) which expressly prohibits Member States from doing so.

In relation to the provision of insurance by the State, I would be cautious about the introduction of such schemes for a number of reasons. Firstly, any State insurance scheme would be required to comply with the same prudential rules as private companies, thereby meaning that the cost would need to reflect the risk involved. Secondly, there is no reason to believe that the State would be any better at managing risks than private firms, and therefore be in a position to provide insurance more affordably. Thirdly, such an approach could actually decrease competition, with insurers potentially discontinuing certain lines if there is a view the State will insure these risks instead, particularly for market segments considered as unprofitable. This would reduce competition, potentially increasing the cost of premiums. Accordingly, I am not convinced that a State-backed insurance scheme would be a solution to the cost or availability of insurance, either for the arts, entertainment and events industry or other consumers more generally.

In this regard the Deputy will appreciate, there is no single policy or legislative fix to remedy the cost and availability of insurance issue. Insurance reform is a key policy priority for this Government as reflected in the Programme for Government (PfG). There are a number of areas that require reform and this thus requiring a ‘whole-of-Government’ approach as recognised in the PfG. As such this lays out specific commitments that are aimed at addressing consumer and business concerns on the cost of insurance.

Implementation of this agenda will be a key issue for myself and Minister of State Fleming as well other members of Cabinet, especially those that will be working on this through the recently established Cabinet Committee on Economic Recovery and Investment’s Sub-Group on Insurance Reform. This is chaired by the Tánaiste, and also includes myself, Ministers McGrath, McEntee, and O’Gorman, together with Ministers of State Troy and Fleming as standing members. I strongly believe that this Sub-Group provides the best opportunity to address the cost and availability of insurance through a cross-Governmental response. We will build and expand upon the previous commendable work done by the Cost of Insurance Working Group, particularly with regard to motor insurance where premiums are now a third lower than their mid 2016 peak level.

Finally, the Deputy will be aware that, as part of Budget 2021, the Government announced supports for live entertainment to the amount of €50m. This includes for the first time measures for the commercial entertainment sector and will support live entertainment in venues across the country, building on the demand for support under the July stimulus Music Scheme. A scheme of capital grants for equipment will also operate in 2021. Combined with other measures announced by me, this will provide additional supports to this sector, which I recognise has been severely impacted by COVID-19.

In conclusion, the Deputy can rest assured that in addition to the Budget 2021 measures to support the arts, entertainment and events industry, the issue of insurance reform that impacts the entire economy is a key priority issue for this Government. In that context our focus is to continue to seek to ensure that progress is made in this important policy area.

Covid-19 Pandemic Supports

Ceisteanna (195)

Neasa Hourigan

Ceist:

195. Deputy Neasa Hourigan asked the Minister for Finance his plans to address the matter of back pay for employees of an airline (details supplied) for the period March 2020 to August 2020 during which they had been prevented from claiming the temporary wage subsidy scheme; and if he will make a statement on the matter. [31187/20]

Amharc ar fhreagra

Freagraí scríofa

The Deputy will be aware that under Section 851A of the Taxes Consolidation Act 1997, Revenue is precluded by reason of its taxpayer confidentiality obligations, from providing any details in relation to the company in question.

I have been advised by Revenue that the questions of an individual’s entitlements and rights in an employment context, what wages an employer may be legally obliged to pay employees in respect of hours worked and an employer’s capacity to pay wages to employees in light of the impact of the Covid-19 pandemic on the employer’s business are all matters that are outside the remit of the Temporary Wage Subsidy Scheme (TWSS).

Similarly, in relation to the Employment Wage Subsidy Scheme (EWSS), the scheme does not affect any legal obligations that the employer may have to their employee as regards any terms, conditions or entitlements of their employment, including pay.

Value Added Tax

Ceisteanna (196)

Verona Murphy

Ceist:

196. Deputy Verona Murphy asked the Minister for Finance the specific goods and services in the tourism and hospitality sector entitled to the temporary reduction in VAT; and if he will make a statement on the matter. [31687/20]

Amharc ar fhreagra

Freagraí scríofa

As the Deputy will be aware, the VAT rate applied to Tourism and Hospitality related goods and services has been temporarily reduced from 13.5% to 9%, from 1 November 2020 to 31 December 2021, in recognition of the unprecedented challenges facing the sector. This change will apply to restaurant supplies, tourist accommodation, cinemas, theatres, museums, historic houses, open farms, amusement parks, and hairdressing, as well as certain printed matter.

Covid-19 Pandemic Supports

Ceisteanna (197, 220, 221, 224, 236)

Verona Murphy

Ceist:

197. Deputy Verona Murphy asked the Minister for Finance the criteria for businesses to avail of the new weekly Covid-19 restrictions support scheme; and if he will make a statement on the matter. [31688/20]

Amharc ar fhreagra

Louise O'Reilly

Ceist:

220. Deputy Louise O'Reilly asked the Minister for Finance the details of the Covid-19 restrictions support scheme; if the scheme is an advanced tax credit scheme; and if so, the tax implications for businesses that access funds under the scheme in the coming years. [31293/20]

Amharc ar fhreagra

Louise O'Reilly

Ceist:

221. Deputy Louise O'Reilly asked the Minister for Finance the reason the Covid-19 restrictions support scheme does not include suppliers upstream in the business chain (details supplied); if there will be support for suppliers whose business may be drastically affected by the effects of the public health measures to their customers downstream in the business chain that are affected by level 3 to level 5 restrictions; and if he will make a statement on the matter. [31294/20]

Amharc ar fhreagra

Pearse Doherty

Ceist:

224. Deputy Pearse Doherty asked the Minister for Finance the way in which the Covid-19 restrictions support scheme will be operated, in particular the way it will impact tax deductible trading expenses in future years; the timeframe for same; and if he will make a statement on the matter. [31453/20]

Amharc ar fhreagra

Emer Higgins

Ceist:

236. Deputy Emer Higgins asked the Minister for Finance if the Covid restrictions support scheme, CRSS, applies to companies that support the entertainment sector but that do not have a physical product, companies that provide a service to the entertainment industry that may rent venues, products and so on, for example, event promoters, arts and lighting specialists; and if he will make a statement on the matter. [31574/20]

Amharc ar fhreagra

Freagraí scríofa

I propose to take Questions Nos. 197, 220, 221, 224 and 236 together.

The details of the Covid Restrictions Support Scheme (CRSS) will be set out in the Finance Bill due to be published this week. The CRSS is a targeted support for businesses significantly impacted by restrictions introduced by the Government under public health regulations to combat the effects of the Covid-19 pandemic.

The CRSS will provide support for companies and self-employed individuals who carry on a trade or trading activities from a business premises located in a region subject to restrictions, introduced in line with the Living with Covid-19 Plan, with the result that the business is required to prohibit or considerably restrict customers from accessing their business premises.

Generally, this refers to Covid restrictions at Level 3, 4 or 5 of the Government’s Plan for Living with Covid-19 but certain businesses may qualify for the support where lower levels of restrictions are in operation.

Where a company or individual is either forced to temporarily close their business, or the business is required to operate at significantly reduced levels, because of the restrictions, the company or self-employed individual will qualify for the support. Certain other conditions will apply, including that the person has a tax clearance certificate.

Qualifying businesses will be able to make a claim to Revenue under the CRSS for a cash payment to be known as an “Advance Credit for Trading Expenses” (“ACTE”). The ACTE will provide an immediate cash support to companies and self-employed individuals.

With the Revenue Commissioners making the tax credit available directly in cash, this valuable upfront cash boost to businesses will be hugely beneficial in enabling them to meet their normal fixed costs such as rent, insurance, utilities and so on. At a later point when the business makes its annual tax return to Revenue for the chargeable period in which the support is received, the normal tax deductions for those fixed costs will be reduced by the State’s contribution provided through the CRSS. . Whilst the CRSS payment will reduce the amount of trading expenses that are deductible in computing the taxable income of a business, the CRSS payment will not result in additional tax unless that business has trading profits for the period. The tax treatment of the ACTE is similar to that which would apply had it been a direct State grant.

The CRSS covers the provision of both goods and services. For a business that provides a service to a qualifying business (such as a trading company that operates a theatre), to be eligible to make a claim under the scheme, that other business must meet the eligibility criteria in its own right.

The CRSS is targeted at businesses whose premises are affected by the restrictions. Companies and self-employed workers who do not qualify under this scheme may be entitled to support under various measures put in place by Government, including the range of measures announced as part of Budget 2021 to support live entertainment in 2021, and existing supports available under the COVID Pandemic Unemployment Payment (PUP) and the Employment Wage Subsidy Scheme (EWSS).

Imports Data

Ceisteanna (198)

Alan Dillon

Ceist:

198. Deputy Alan Dillon asked the Minister for Finance the volume and value of marked gas oil (details supplied) imported here in each of the past three years; and if he will make a statement on the matter. [30920/20]

Amharc ar fhreagra

Freagraí scríofa

I am advised by Revue that the available information is the volume of marked gas oil (MGO) on which Excise was paid and the value of the net Excise receipts (carbon and non-carbon components) collected for the three years to 2019. A breakdown of MGO by source (whether through intra-community acquisition or imported from third countries) is not available.

I am advised by Revenue that the vast bulk of MGO sold in Ireland is brought into the State as diesel and then has the relevant markers applied to it, before being sold.

Volumes and net receipts for MGO for all years to 2019 are available at the following links:

https://www.revenue.ie/en/corporate/information-about-revenue/statistics/excise/receipts-volume-and-price/excise-volumes-commodity.aspx

https://www.revenue.ie/en/corporate/information-about-revenue/statistics/excise/receipts-volume-and-price/excise-receipts-commodity.aspx

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