David Cullinane (Waterford, Sinn Fein)
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91. To ask the Minister for Finance the estimated revenue raised by an increase of the VRT surcharge on imported diesel cars new and second-hand from 1% to 5%, 10%, 15%, 20%, 40% and 50%. [38693/19]

Paschal Donohoe (Dublin Central, Fine Gael)
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I am advised by Revenue that the estimated additional revenue that could be raised in a full year from the proposed increases are shown in the following table. These estimates are based on the trends in diesel cars in 2019 and do not take into account any subsequent change in behaviour due to the increased duty on diesel cars. However, given the large increases proposed it is highly unlikely that the estimated revenue would be fully achieved.

David Cullinane (Waterford, Sinn Fein)
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92. To ask the Minister for Finance the estimated revenue raised by an increase of the fuel excise rate on diesel by €0.01, €0.02, €0.03, €0.04 and €0.05. [38694/19]

Paschal Donohoe (Dublin Central, Fine Gael)
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I am advised by Revenue that the estimated revenue in a full year from the proposed increases are as follows:

David Cullinane (Waterford, Sinn Fein)
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93. To ask the Minister for Finance the estimated revenue raised by the scrapping of the diesel rebate scheme. [38695/19]

Paschal Donohoe (Dublin Central, Fine Gael)
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The cost of the diesel rebate scheme in any given year is variable, depending on the volumes of claims and the quarterly rebate rates used. Therefore it is not possible to give an estimate of the additional revenue that would accrue were the diesel rebate scheme to be scrapped.

The highest annual cost of the scheme was €21m while the lowest annual costs of the scheme was zero.

David Cullinane (Waterford, Sinn Fein)
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94. To ask the Minister for Finance the estimated revenue raised by a reduction in maximum payable under the diesel rebate rate to €0.03 per litre when the price, including VAT, is €1.54 per litre or more. [38696/19]

Paschal Donohoe (Dublin Central, Fine Gael)
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The savings generated would be entirely dependent on the volumes of claims and the quarterly rebate rates used, which is dependent on the retail price of diesel. All of these variables will likely fluctuate from quarter to quarter and from year to year.

David Cullinane (Waterford, Sinn Fein)
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95. To ask the Minister for Finance the estimated revenue raised by an increase in the electricity tax for business use to the rates per megawatt hour (details supplied). [38697/19]

Paschal Donohoe (Dublin Central, Fine Gael)
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I am advised by Revenue that the estimated yield in a full year from the proposed increases are as follows :

David Cullinane (Waterford, Sinn Fein)
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96. To ask the Minister for Finance the estimated revenue raised by an energy surcharge on data centres at the rates per megawatt hour (details supplied). [38698/19]

Paschal Donohoe (Dublin Central, Fine Gael)
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I am advised that Revenue does not have data available to cost this proposal.

David Cullinane (Waterford, Sinn Fein)
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97. To ask the Minister for Finance the estimated revenue raised through the requirement of private and hired pleasure craft operating here to use auto-diesel from 1 January 2020. [38699/19]

Paschal Donohoe (Dublin Central, Fine Gael)
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Since 1 November 2008, diesel used for private pleasure navigation is subject to Mineral Oil Tax (MOT) at the rate that applies to auto diesel, rather than the reduced rate that applies to Marked Gas Oil (MGO). No additional tax liability will arise for owners of private pleasure craft by a legislative amendment to prohibit the use of Marked Gas Oil in private pleasure navigation. It is not known if any additional revenue will be raised by a legislative amendment to prohibit the use of Marked Gas Oil in private pleasure navigation.

David Cullinane (Waterford, Sinn Fein)
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98. To ask the Minister for Finance the estimated revenue raised through a company car vehicle BIK rate of 66% of the original market value of the car for vehicle emission categories A to C with business mileage of between zero and 32,000 km. [38700/19]

David Cullinane (Waterford, Sinn Fein)
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99. To ask the Minister for Finance the estimated revenue raised through a company car vehicle BIK rate of 68% of the original market value of the car for vehicle emission categories A to C with business mileage of between 32,001 and 48,000 kilometres. [38701/19]

David Cullinane (Waterford, Sinn Fein)
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100. To ask the Minister for Finance the estimated revenue raised through a company car vehicle BIK rate of 70% of the original market value of the car for vehicle emission categories A to C with business mileage of 48,001 km and over. [38702/19]

David Cullinane (Waterford, Sinn Fein)
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101. To ask the Minister for Finance the estimated revenue raised through a company car vehicle BIK rate of 75% of the original market value of the car for vehicle emission categories D and E with business mileage of between zero and 32,000 km. [38703/19]

David Cullinane (Waterford, Sinn Fein)
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102. To ask the Minister for Finance the estimated revenue raised through a company car vehicle BIK rate of 78% of the original market value of the car for vehicle emission categories D and E with business mileage of between 32,001 km and 48,000 km. [38704/19]

David Cullinane (Waterford, Sinn Fein)
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103. To ask the Minister for Finance the estimated revenue raised through a company car vehicle BIK rate of 80% of the original market value of the car for vehicle emission categories D and E with business mileage of between 48,001 km and over. [38705/19]

David Cullinane (Waterford, Sinn Fein)
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104. To ask the Minister for Finance the estimated revenue raised through a company car vehicle BIK rate of 80% of the original market value of the car for vehicle emission categories F and G with business mileage of between zero and 32,000 km. [38706/19]

David Cullinane (Waterford, Sinn Fein)
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105. To ask the Minister for Finance the estimated revenue raised through a company car vehicle BIK rate of 82% of the original market value of the car for vehicle emission categories F and G with business mileage of between 32,001 and 48,000 km. [38707/19]

David Cullinane (Waterford, Sinn Fein)
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106. To ask the Minister for Finance the estimated revenue raised through a company car vehicle BIK rate of 85% of the original market value of the car for vehicle emission categories F and G with business mileage of between 48,001 km and over. [38708/19]

David Cullinane (Waterford, Sinn Fein)
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107. To ask the Minister for Finance the estimated revenue raised through a company van vehicle BIK rate of 10%, 15%, 20%, 25%, 50%, 66%, 75% and 80% of the original market value of the van. [38709/19]

Paschal Donohoe (Dublin Central, Fine Gael)
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I propose to take Questions Nos. 98 to 107, inclusive, together.

I am advised by Revenue that tax remitted in respect of benefits-in-kind is not separately itemised by benefit type on employer returns. Instead, the total aggregated benefit-in-kind figure is declared to Revenue. Therefore, tax returns do not provide the data necessary to compile the costings sought by the Deputy.