Michael Ring (Mayo, Fine Gael)
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Question 148: To ask the Minister for Finance the tax take on a price range of vehicles (details supplied) in each of the past two years. [26258/08]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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As the Deputy will be aware, the tax take on individual cars comprises VRT and VAT. The standard VAT rate of 21% applies to cars. The VRT liability for passenger cars ('category A' vehicles) is calculated as a percentage of the Open Market Selling Price (OMSP) of the car concerned. The OMSP is defined in Section 133 of the Finance Act 1992 and is the price, inclusive of all taxes and duties, which a vehicle may reasonably be expected to fetch on a first arm's length sale in the open market in the State by retail.

In the years 2006-2007, to which the question relates, the VRT rate was based on the engine size of a car. Cars were divided into 3 subcategories, referred to as A1, A2 and A3; based on the engine capacity of the vehicle. The categories of passenger car and associated VRT charges were:

Category A1 — up to 1,400cc — 22.5% of OMSP

Category A2 — 1,401 to 1,900cc — 25% of OMSP

Category A3 — over 1,900cc — 30% of OMSP

The basis of calculating VRT for cars changed on 1 July 2008; and VRT is now charged as a percentage of the OMSP on the basis of a car's Carbon Dioxide emissions.

I am informed by the Revenue Commissioners that the tax take for cars for a range of prices/OMSP between €15,000 and €45,000 as requested, is set out in the following table. The tax take is the same for each of the last two years.

Lucinda Creighton (Dublin South East, Fine Gael)
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Question 149: To ask the Minister for Finance the amount of Revenue received by the Exchequer in each of the past five years in taxes associated with motoring, that is, VRT on cars, VRT on other vehicles, VAT on motor vehicles, VAT on repairs, VAT on fuels, tax on motor insurance, company car taxes, excise duty on petrol and diesel, road tolls and benefit in kind; and if he will make a statement on the matter. [26277/08]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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I am informed by the Revenue Commissioners that the amounts of tax revenue collected from VRT on cars and other vehicles, the estimated VAT yield, and the tax revenue collected from Mineral Oil Tax on petrol and diesel, for the relevant periods, are set out in the following tables.

The VAT yield from Oil Products and Motor Vehicles is estimated, as the information to be furnished on VAT returns does not require the yield from a particular sector or sub-sector of trade to be identified. The figures provided for the VAT yield in 2008 are estimates of the amount of VAT yield that would be generated by the volume of clearances of oil products and the number of cars registered for VRT purposes up to the end of the period in question. Depending on the nature of the registration status of a trader, VAT returns can be made monthly, bi-monthly, quarterly, half yearly or annually and this will dictate the point in time when VAT on sales will actually be paid. It should also be noted that the VAT content of purchases of auto diesel is a deductible credit for business in the Irish VAT system.

In relation to tax revenue from motor insurance, a Stamp Duty levy is charged on most non-life insurance premiums, including motor insurance; but it is not possible to distinguish between the different types of insurance business within the yield from that levy.

I am further informed by the Revenue Commissioners that the latest year for which relevant figures are available in respect of benefits-in-kind arising from the provision of cars is 2003 and the yield in that year is estimated at €81.6m. This figure includes income earners whose main source of income is assessable to tax under Schedule D (self-employed) but who also have income from an employment subject to PAYE in respect of which a benefit-in-kind arises. The figure for 2003 is based on returns made by individual PAYE taxpayers. New procedures introduced from 1 January 2004 mean that employers are now required to account for PAYE, PRSI and Health Contributions on the taxable value of certain benefits-in-kind and other non-cash benefits provided by them to their employees. Provision was made for the return of this information in the form P35 for 2004 due for filing by employers in February 2005. However, as details of taxable benefits are required in aggregate form only on the P35 return it is not possible to separately identify different types of benefits.

Lucinda Creighton (Dublin South East, Fine Gael)
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Question 150: To ask the Minister for Finance the amount of tax payable on a car valued at €15,000 under the current system; and if he will make a statement on the matter. [26278/08]

Lucinda Creighton (Dublin South East, Fine Gael)
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Question 151: To ask the Minister for Finance the amount of tax payable on a car valued at €25,000 under the current system; and if he will make a statement on the matter. [26279/08]

Lucinda Creighton (Dublin South East, Fine Gael)
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Question 152: To ask the Minister for Finance the amount of tax payable on a car valued at €35,000 under the current system; and if he will make a statement on the matter. [26280/08]

Lucinda Creighton (Dublin South East, Fine Gael)
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Question 153: To ask the Minister for Finance the amount of tax payable on a car valued at €45,000 under the current system; and if he will make a statement on the matter. [26281/08]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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I propose to take Questions Nos. 150 to 153, inclusive, together.

As the Deputy will be aware, the tax take on individual cars comprises VRT and VAT. The standard VAT rate of 21% applies to cars. VRT liability for passenger cars ('category A' vehicles) is calculated as a percentage of the Open Market Selling Price (OMSP) of the car concerned. The OMSP is defined in Section 133 of the Finance Act 1992 and is the price, inclusive of all taxes and duties, which a vehicle may reasonably be expected to fetch on a first arm's length sale in the open market in the State by retail.

The basis of calculating VRT for cars changed on 1 July 2008; and from that date VRT is charged as a percentage of the OMSP on the basis of a car's Carbon Dioxide emissions. I am informed by the Revenue Commissioners that the tax take for cars for a range of prices/OMSP, as requested, for each of the CO2 Emissions Categories, is set out in the following table.