Written answers

Tuesday, 8 March 2022

Photo of Jackie CahillJackie Cahill (Tipperary, Fianna Fail)
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209. To ask the Minister for Finance the breakdown of the various taxes and levies charged by the State on one litre of petrol and one litre diesel in tabular form by each fuel type; and if he will make a statement on the matter. [12999/22]

Photo of Paschal DonohoePaschal Donohoe (Dublin Central, Fine Gael)
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All propellant fuels, including petrol and diesel, are subject to an excise duty known as Mineral Oil Tax (MOT), which comprises a non-carbon component and a carbon component, the latter commonly referred to as carbon tax.

A levy is also charged on petrol and diesel to cover the costs related to maintaining security of oil supplies.  This levy is administered by, and paid directly to, the National Oil Reserves Agency (NORA).

Details of the MOT and NORA levy are set out in the following table:

- MOT non-carbon component

€/litre
MOT carbon component

€/litre
Total MOT €/litre NORA levy €/litre
Petrol €0.54 €0.10 €0.64 €0.02
Diesel €0.43 €0.11 €0.54 €0.02

* Figures rounded upwards to two decimal places.

In accordance with the Value-Added Tax Consolidation Act, 2010, VAT is chargeable on petrol and diesel at the standard rate, currently 23%, on the total amount which the supplier is entitled to receive including taxes, duties, levies and charges but excluding the VAT itself.

Therefore, an illustrative pump price of €1.80 for a litre of petrol would include total taxes and levies of approximately €1 comprising €0.64 MOT, €0.02 NORA levy, and €0.34 VAT.

Both MOT and VAT are collected by Revenue.

Photo of Pauline TullyPauline Tully (Cavan-Monaghan, Sinn Fein)
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210. To ask the Minister for Finance the number of persons who have availed of the disabled drivers and disabled passengers scheme in each of the years 2017 to 2021; the cost to the Exchequer of the disabled drivers and disabled passengers scheme in each of the years 2017 to 2021, in tabular form; the estimated additional cost to the Exchequer of changing the medical criteria for the scheme to a more general mobility-focused criteria; and if he will make a statement on the matter. [13038/22]

Photo of Paschal DonohoePaschal Donohoe (Dublin Central, Fine Gael)
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I am advised by Revenue that the number of individuals and organisations claiming a repayment of Value Added Tax (VAT) and/or Vehicle Registration Tax (VRT) under the Drivers and Passengers with Disabilities (DPD) scheme is provided in the table below. The figures for 2021 are provisional at this point.

Year Number of Claimants VRT & VAT

€m
2021 5,737 62
2020 5,539 57
2019 6,336 62
2018 6,423 60
2017 6,020 56

It is not possible, based on the information included in tax returns, to estimate the cost of extending the scheme or changing the eligibility criteria. To do so would require details of the proposed wider criteria and the potential level of additional uptake on the scheme.

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