Michael McGrath (Cork South Central, Fianna Fail)
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112. To ask the Minister for Finance the annual cost to the Exchequer in each year from 2010 to 2014 of subsidised agricultural diesel; and if he will make a statement on the matter. [32458/14]

Michael McGrath (Cork South Central, Fianna Fail)
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117. To ask the Minister for Finance the approximate number of litres of agricultural diesel which qualified for tax relief, sold in the State in each of the past three years; the approximate number of litres of fully duty paid auto diesel and petrol sold in the state in the same period; and if he will make a statement on the matter. [32466/14]

Michael Noonan (Limerick City, Fine Gael)
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I propose to take Questions Nos. 112 and 117 together.

I am informed by the Revenue Commissioners that there are no separate statistics available in respect of Marked Gas Oil (MGO) used for agricultural purposes. MGO is used in a very large variety of applications. These extend well beyond agriculture to include the propulsion of trains, the operation of construction and industrial machinery, commercial sea navigation (including fishing) and commercial and home heating.

The cost of charging all MGO clearances (including agricultural diesel) at the reduced rate for the years 2010 to 2014 is shown in the table below. These estimates include VAT. I am advised by the Commissioners that elasticity factors have not been applied in producing these estimates. If the full Auto Diesel rate was applied during those years, the volumes and receipts for each year may have been reduced due to change in consumption because of the increase in prices. 

In relation to Question No. 117 (32466/14) based on Revenue clearance data, the number of litres of Petrol, Auto Diesel and MGO where mineral oil tax was paid in the calendar years 2011 to 2013 is as shown in the following table.

Michael McGrath (Cork South Central, Fianna Fail)
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113. To ask the Minister for Finance the full estimate of the annual cost for 2014 of each tax expenditure on the Statute Book; and if he will make a statement on the matter. [32461/14]

Michael Noonan (Limerick City, Fine Gael)
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I am advised by the Revenue Commissioners that it is not feasible to estimate the cost of each tax expenditure on an ongoing basis. However, where identifiable, Exchequer costs of Income Tax and Corporation Tax allowances, reliefs, exemptions and tax credits are published in Table IT6 of the "Income Tax" chapter of the Revenue Statistical Report. 

The Report is accessible on the Commissioners' website, 2012 is the most recent year available:

The Income Tax chapter in the 2012 Report shows the relevant information for the years 2010 and 2011. The necessary detailed information is not yet available for more recent years but updates will be published in due course.