Dáil Éireann Debate, Thursday - 7 July 2022
181. Deputy Pearse Doherty asked the Minister for Finance the estimated cost of maintaining the existing reduced rates of excise duty total mineral oil tax on petrol and diesel from 13 October 2022 to 31 December 2022. [36929/22]
Amharc ar fhreagra182. Deputy Pearse Doherty asked the Minister for Finance the estimated cost of applying the existing reduced rates of excise duty total mineral oil tax on petrol and diesel from 1 January 2023 to 30 June 2023, 12 October 2023 and 31 December 2023 respectively. [36930/22]
Amharc ar fhreagra183. Deputy Pearse Doherty asked the Minister for Finance the estimated cost of applying reduced rates of excise duty total mineral oil tax on petrol and diesel to €359 per 1,000 litres and €330 per 1,000 litres, respectively, from 13 October 2022 to 31 December 2022. [36932/22]
Amharc ar fhreagra184. Deputy Pearse Doherty asked the Minister for Finance the estimated cost of applying reduced rates of excise duty total mineral oil tax on petrol and diesel to €359 per 1,000 litres and €330 per 1,000 litres, respectively, from 1 January 2023 to 30 June 2023, 12 October 2023 and 31 December 2023. [36933/22]
Amharc ar fhreagra185. Deputy Pearse Doherty asked the Minister for Finance the estimated cost of applying excise duty at a rate of €0 per 1,000 litres on home heating oil from 30 September 2022 to 31 December 2022. [36934/22]
Amharc ar fhreagra186. Deputy Pearse Doherty asked the Minister for Finance the estimated cost of applying excise duty at a rate of €0 per 1,000 litres on home heating oil from 1 January 2023 to 30 June 2023, 12 October 2023 and 31 December 2023, respectively. [36935/22]
Amharc ar fhreagraI propose to take Questions Nos. 181 to 186, inclusive, together.
I am advised by Revenue that the estimated costs of extending reduced Mineral Oil Tax (MOT) rates, for the periods outlined by the deputy, in respect of petrol and diesel, are shown in the following tables.
Petrol
|
Period |
MOT €M |
VAT €M |
Total €M |
|
13 October 2022 to 31 December 2022 |
33.5 |
7.7 |
41.2 |
|
1 January 2023 to 30 June 2023 |
79.0 |
18.2 |
97.2 |
|
1 January 2023 to 12 October 2023 |
124.9 |
28.7 |
153.6 |
|
1 January 2023 to 31 December 2023 |
158.5 |
36.5 |
195.0 |
Diesel
|
Period |
MOT € |
VAT € |
Total € |
|
13 October 2022 to 31 December 2022 |
104.9 |
7.2 |
112.1 |
|
1 January 2023 to 30 June 2023 |
236.2 |
16.3 |
252.5 |
|
1 January 2023 to 12 October 2023 |
373.6 |
25.8 |
399.4 |
|
1 January 2023 to 31 December 2023 |
478.6 |
33.0 |
511.6 |
In relation to Questions 36932/22 and 36933/22, I am advised that Ireland’s taxation of fuel is governed by European Union law as set out in Directive 2003/96/EC, commonly known as the Energy Tax Directive (ETD).
The ETD prescribes minimum tax rates for fuel with which all Member States must comply. The ETD minimum rates for petrol and diesel are €359 per 1,000 litres and €330 per 1,000 litres respectively. In complying with ETD minimum rates, total MOT rates (both non-carbon and carbon component rates) are taken into account. The estimated cost of applying the ETD minimum rates to petrol and diesel are set out in the following tables.
Petrol
|
Period |
MOT € |
VAT € |
Total € |
|
13 October 2022 to 31 December 2022 |
58.0 |
13.3 |
71.3 |
|
1 January 2023 to 30 June 2023 |
136.6 |
31.4 |
168.0 |
|
1 January 2023 to 12 October 2023 |
215.9 |
49.7 |
265.6 |
|
1 January 2023 to 31 December 2023 |
277.3 |
63.8 |
341.1 |
Diesel
|
Period |
MOT € |
VAT € |
Total € |
|
13 October 2022 to 31 December 2022 |
181.9 |
12.6 |
194.5 |
|
1 January 2023 to 30 June 2023 |
409.5 |
28.3 |
437.8 |
|
1 January 2023 to 12 October 2023 |
647.8 |
44.7 |
692.5 |
|
1 January 2023 to 31 December 2023 |
845.9 |
58.4 |
904.3 |
In relation to Questions 36934/22 and 36935, I am advised by Revenue that MOT on heating kerosene is comprised of a €0.00 non-carbon component and a carbon component currently set at €122.83 per 1,000 litres.
The ETD minimum rate of taxation on kerosene used for heating purposes is set at zero. The cost of reducing the carbon component to zero cents per 1,000 litres for the timeframes set out by the deputy are contained in the following table.
Kerosene
|
Period |
MOT € |
VAT € |
Total € |
|
30 September 2022 to 31 December 2022 |
33.6 |
4.5 |
38.1 |
|
1 January 2023 to 30 June 2023 |
53.2 |
7.2 |
60.4 |
|
1 January 2023 to 12 October 2023 |
75.2 |
10.2 |
85.4 |
|
1 January 2023 to 31 December 2023 |
110.2 |
14.9 |
125.1 |
