Paschal Donohoe (Dublin Central, Fine Gael)
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I am advised by Revenue that the information furnished on a VAT return does not require the yield from particular trades or activities to be separately identified; with the result that the amount of VAT collected from the Public Service Obligation (PSO) levy cannot be identified from Revenue data.

An estimate of the VAT collected on the PSO levy based on figures published by the Commission for Energy Regulation is provided in the following table. Much of the VAT collected would be repaid or claimed as input credit by VAT-registered electricity customers.  The net VAT revenue arising from the increase in the public service obligation levy for electricity cannot be accurately determined.

The level of PSO levy for the period October 2018 to September 2019 is not yet available. For the purpose of estimation an assumption of no change has been made.

Public Service Obligation Year (1 October to 30 September)	Public Service Obligation Levy (€ millions)	Estimate of VAT Collected (€ millions)	Tax Year (1 January - 31 December)	Estimate of VAT Collected adjusted for the Tax Year
2012/2013	131	17.68	2013	20.38
2013/2014	211	28.48	2014	32.66
2014/2015	335	45.22	2015	44.88
2015/2016	325	43.87	2016	46.13
2016/2017	392	52.92	2017	55.62
2017/2018	472	63.72	2018*	63.72*

*2018 estimate assumes no change in the value of the levy for the period 2018/2019.