Paul McGrath (Westmeath, Fine Gael)
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Question 95: To ask the Minister for Finance the rate of financial levy on persons travelling abroad by air and by sea; and the receipts under these headings for each of the past five years. [2219/05]

Brian Cowen (Laois-Offaly, Fianna Fail)
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The travel tax, which was £5 per ticket on travel by air or sea to locations outside Ireland, was abolished with effect from 1 January 2000. Consequently, there are no such receipts in respect of the last five years.

Paul McGrath (Westmeath, Fine Gael)
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Question 96: To ask the Minister for Finance the rate of financial levy on the motor industry, life insurance and house insurance; and the receipts under these headings for each of the past five years. [2220/05]

Brian Cowen (Laois-Offaly, Fianna Fail)
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No financial levy is imposed on the motor industry. A 2% levy is imposed on most non-life insurance premia, the exceptions being reinsurance, voluntary health insurance, marine, aviation and transit insurance and export credit insurance. The receipts from the 2% non-life insurance levy for each of the last five years, rounded to the nearest million are as follows:

It is not possible to distinguish between the different types of insurance business within the yield from the non-life levy.

The following figures for 2000 and 2001 include amounts in respect of a 0.1% stamp duty on the sum assured by life assurance policies, which was abolished for policies taken out or varied on or after 1 January 2001. A 0.1% stamp duty still applies on the amount paid for the sale of policies, both life and non-life. The stamp duty yield from these policies is included in the yield from policies of insurance other than life insurance charged at €1 per policy. The combined stamp duty yield from these policies in each of the last five years, rounded to the nearest million is as follows: