Joan Burton (Dublin West, Labour)
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Question 307: To ask the Minister for Finance the bands of income of €10,000 and the income tax rate paid by taxpayers with an income in excess of €100,000. [26743/05]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I am informed by the Revenue Commissioners that the most recent basic data on incomes available from which information of the type requested by the Deputy could be derived are in respect of the income tax year 2002 and is set out in the following tables. However, because of the Revenue Commissioners' obligation to observe confidentiality in the taxation affairs of individual taxpayers and small groups of taxpayers, the breakdown by income bands requested by the Deputy is not provided for incomes exceeding €1 million due to the small numbers of income earners with incomes in excess of that level.

A married couple who has elected or has been deemed to have elected for joint assessment is counted as one tax unit. Married couples and individuals with income chargeable to tax under both schedule E and schedule D have been classified in the attached tables by reference to the schedule under which the larger amount of income is taxable.

The designation of a tax rate to an income earner in the tables is based on identifying the top tax rate applying to the taxable income of each earner. To arrive at the figure for taxable income, the gross income is reduced by various relevant deductions and allowances such as capital allowances, losses, allowable expenses and retirement annuities. In some cases, these will reduce the taxable income to nil. The information on incomes is based on income returns on Revenue's records at the time the data were compiled for analytical purposes, representing about 95% of all returns expected.

Joan Burton (Dublin West, Labour)
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Question 308: To ask the Minister for Finance the excise duty and approximate VAT charge on a litre of home heating oil in the domestic market in September 2005; and the amount of excise duty and VAT included in the cost of a typical delivery of 1000 litres of home heating oil. [26744/05]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I am informed by the Revenue Commissioners that the excise duty and VAT on a litre of home heating oil and the amount of excise duty and VAT for a delivery of 1,000 litres of home heating oil at September 2005 are set out in the followingtable.

This table is based on a price of €669 for 1,000 litres of kerosene and €654 for 1,000 litres of home heating diesel on 6 September 2005.

Joan Burton (Dublin West, Labour)
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Question 309: To ask the Minister for Finance the amount of excise duty which has been received on home heating oil in 2002, 2003 and 2004. [26745/05]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I am informed by the Revenue Commissioners that the information available for home heating oil refers to the consumption of kerosene and marked gas oil. While the majority of kerosene is used for home heating purposes, it should be noted that marked gas oil, as well as being used for home heating purposes, is also used for industrial and commercial heating, agricultural use and transport. The amount of excise duty received for kerosene and marked gas oil from 2002 to 2004 is set out in the following table.

Joan Burton (Dublin West, Labour)
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Question 310: To ask the Minister for Finance the amount of VAT which has been received on home heating oil in 2002, 2003 and 2004. [26746/05]

Joan Burton (Dublin West, Labour)
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Question 311: To ask the Minister for Finance the amount of additional VAT revenue on home heating oil received in 2004 due to price rises; the amount of additional VAT revenue he will receive in 2005 and 2006 due to price rises; if the current end of September 2005 prices will prevail until the end of 2005 and throughout 2006. [26747/05]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I propose to take Questions Nos. 310 and 311 together.

I am informed by the Revenue Commissioners that the information available for home heating oil refers to the consumption of kerosene and a portion of the consumption of marked gas oil. Marked gas oil, as well as being used for home heating purposes, is also used for industrial and commercial heating, agricultural use and transport. While it is assumed that almost all of the usage of kerosene involves home heating, it is not possible to accurately state what portion of the total usage of marked gas oil is used for home heating purposes. The information furnished on VAT returns does not require the yield from particular sectors of trade to be identified.

The overall amount of VAT which was received on kerosene and the full usage of marked gas oil is estimated in the following table.

The additional estimated VAT revenue on all kerosene and the full usage of marked gas oil, which was received in 2004 due to price rises during 2004, and the further additional amounts of VAT revenue expected in 2005 and in 2006 due to price rises, if it is assumed that end of September 2005 prices will prevail until the end of 2005 and throughout 2006, are set out in the following table.

The extent to which spending in the economy is re-allocated to home heating oil and away from other VAT liable spending so that the overall level of economic activity is reduced by higher oil prices, may be of little or no net gain to the Exchequer. It should be noted that the VAT content of purchases of kerosene and marked gas oil is a deductible credit for business in the VAT system.

Joan Burton (Dublin West, Labour)
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Question 312: To ask the Minister for Finance the amount of additional VAT revenue on LPG which was received in 2004 due to price rises; the amount of additional VAT revenue he will receive in 2005 and 2006 due to price rises; if the current end of September 2005 prices will prevail until the end of 2005 and throughout 2006. [26748/05]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I am informed by the Revenue Commissioners that the increase in VAT revenue arising during 2004 due to movement in national average retail prices for LPG is estimated at €800,000.

If it is assumed that end of September 2005 prices will prevail until the end of 2005 and throughout 2006, then the amount of additional VAT revenue that will be received is estimated to be €500,000 in 2005 with a further additional amount of €800,000 for 2006. These estimates are based on provisional volume clearances for 2005 up to the end of August and on the assumption that there is no fall in consumption levels.

It should be borne in mind that to the extent that spending in the economy is re-allocated to LPG and away from other VAT liable spending and to the extent that the overall level of economic activity is reduced by higher oil prices, there may be little or no net gain to the Exchequer. It should be noted that the value-added tax content of LPG purchases are treated as a deductible credit for business in the Irish VAT system.

Joan Burton (Dublin West, Labour)
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Question 313: To ask the Minister for Finance the amount of VAT which was received on sales of gas in 2002, 2003 and 2004; the amount of additional VAT revenue which was received on sales of gas in 2004 due to price rises; the amount of additional VAT revenue on sales of gas which will be received in 2005 and 2006 due to price rises taking account of the recently announced 25% price increase and the amount of VAT revenue which was attributable to sales to domestic households. [26749/05]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I am informed by the Revenue Commissioners that the information available pertains to the estimated net VAT received from users of natural gas for the years 2002 to 2004. The information to be furnished on VAT returns does not require the yield from particular sectors of trade to be identified. It is, therefore, not possible to identify what portion of the net VAT received relates to sales of gas to domestic households.

The estimated amount of VAT received on sales of gas for the years 2002 to 2004 which would include VAT from unregistered or exempt businesses as well as domestic consumers is for 2002, €33.9 million; for 2003, €42.2 million; and for 2004, € 45.9 million.

The estimated additional VAT received due to price rises for 2004 and the expected additional receipts for price increases in 2005 and 2006, assuming that the consumption on which the latest net receipts are based remains the same, are: 2004, €400,000; for 2005, €600,000; and for 2006, €16 million.

It should be borne in mind that to the extent that spending in the economy is re-allocated to gas and away from other VAT liable spending and to the extent that the overall level of economic activity is reduced by higher oil prices, there may be little or no net gain to the Exchequer. It should also be noted that the VAT content of purchases of gas is treated as a deductible credit for business in the Irish VAT system.

Joan Burton (Dublin West, Labour)
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Question 314: To ask the Minister for Finance the amount of VAT which was received on sales of electricity in 2002, 2003 and 2004. [26750/05]

Joan Burton (Dublin West, Labour)
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Question 315: To ask the Minister for Finance the amount of additional VAT revenue which was received on sales of electricity in 2004 due to price rises. [26751/05]

Joan Burton (Dublin West, Labour)
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Question 316: To ask the Minister for Finance the amount of additional VAT revenue on sales of electricity which will be received in 2005 and 2006 due to price rises taking account of the recently announced price increases. [26752/05]

Joan Burton (Dublin West, Labour)
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Question 317: To ask the Minister for Finance the amount of VAT revenue received on sales of electricity in 2002, 2003 and 2004; received on sales of electricity in 2004 due to price rises; and on sales of electricity which will be received in 2005 and 2006 due to price rises taking account of the recently announced price increase which was attributable to sales to domestic households. [26753/05]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I propose to take Questions Nos. 314 to 317, inclusive, together.

I am informed by the Revenue Commissioners that the information available relates to the estimated net VAT received from users of electricity for the years 2002 to 2004. The information furnished on VAT returns does not require the yield from particular sectors of trade to be identified. It is therefore not possible to identify what portion of the net VAT received relates to sales of electricity to domestic households.

Therefore, the estimated amount of VAT received on sales of electricity for the years 2002 to 2004 which would include VAT from unregistered or exempt businesses as well as domestic consumers is €98 million in 2002, €117 million in 2003 and €128 million in 2004. The 2004 figure includes an estimated amount of €6.3 million in respect of price increases that arose in 2004. An additional estimated amount of €6.5 million is expected in 2005, with a further additional amount of €6.5 million in 2006 as a result of price increases occurring in those years.

It should, however, be borne in mind that to the extent that spending in the economy is re-allocated to electricity and away from other VAT liable spending and to the extent that the overall level of economic activity is reduced by higher oil prices, there may be little or no net gain to the Exchequer. It should also be noted that the VAT content of purchases of electricity is a deductible credit for business in the Irish VAT system.

Joan Burton (Dublin West, Labour)
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Question 318: To ask the Minister for Finance the amount of VAT which was received on petrol in the first six months of 2004 and in the first six months of 2005. [26754/05]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I am informed by the Revenue Commissioners that the estimated amount of VAT received on sales of petrol in the first six months of 2004 is €164 million and for the same period in 2005, the amount is €177 million.

Joan Burton (Dublin West, Labour)
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Question 319: To ask the Minister for Finance the amount of VAT which was received on diesel in the first six months of 2004 and in the first six months of 2005. [26755/05]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I am informed by the Revenue Commissioners that the estimated amount of VAT received on diesel in the first six months of 2004 is €19 million and, for the same period in 2005, the amount is €22 million. It should be noted that the VAT content of purchases of diesel is a deductible credit for business in the Irish VAT system.

Joan Burton (Dublin West, Labour)
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Question 320: To ask the Minister for Finance the amount of additional VAT revenue on petrol which was received in 2004 due to price rises; the amount of additional VAT revenue he will receive in 2005 and 2006 due to price rises if it is assumed that current end of September 2005 prices will prevail until the end of 2005 and throughout 2006. [26756/05]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I am informed by the Revenue Commissioners that the increase in VAT revenue arising during 2004 due to movement in national average retail prices for petrol is estimated at €22.9 million. If it is assumed that current end of September 2005 prices will prevail until the end of 2005 and throughout 2006, then the amount of additional VAT revenue that will be received is estimated to be €43.7 million for 2005 and €46 million for 2006. These estimates are based on provisional volume clearances for 2005 up to the end of August and on the assumption that there is no fall in consumption levels.

It must be borne in mind that to the extent that spending in the economy is re-allocated to petrol and away from other VAT liable spending and to the extent that the overall level of economic activity is reduced by higher oil prices, there may be little or no net gain to the Exchequer.

Joan Burton (Dublin West, Labour)
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Question 321: To ask the Minister for Finance the amount of additional VAT revenue on diesel which was received in 2004 due to price rises; the amount of additional VAT revenue he will receive in 2005 and 2006 due to price rises if it is assumed that current end of September 2005 prices will prevail until the end of 2005 and throughout 2006; and if he will make a statement on the matter. [26757/05]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I am informed by the Revenue Commissioners that the increase in VAT revenue arising during 2004 due to movement in national average retail prices for auto diesel is estimated at €2.9 million.

If it is assumed that current end of September 2005 prices will prevail until the end of 2005 and throughout 2006, then the amount of additional VAT revenue that will be received is estimated to be €3.7 million for 2005 and €3.7 million for 2006. These estimates are based on provisional volume clearances for 2005 up to the end of August and on the assumption that there is no fall in consumption levels.

It must be borne in mind that to the extent that spending in the economy is re-allocated to diesel and away from other VAT liable spending and to the extent that the overall level of economic activity is reduced by higher oil prices, there may be little or no net gain to the Exchequer. It should also be noted that the value-added tax content of auto diesel purchases is a deductible credit for business in the Irish VAT system.