Michael McGrath (Cork South Central, Fianna Fail)
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The total amount of income tax receipts collected for the Exchequer in 2023 was just under €33.0 billion. PAYE and self-assessed income tax, including USC, account for the vast majority of this. A full breakdown of the subcomponents of income tax in 2023 is still being finalised and will be published in Revenue’s Annual Report in April 2024.

I am further advised by Revenue that comprehensive statistics on the number of people paying income tax in 2023 will not be available until 2025. The self-assessed income tax paid in 2023, for the tax year 2023, relates to a preliminary payment only; the exact details of self-assessed taxpayers’ tax position, including the numbers paying, will only be finalised once they file their income tax return for 2023, the deadline for which is in Q4 of 2024. For PAYE taxpayers, their Provisional End of Year Statement (PEOYS) sets out their preliminary tax position. However, this may change as taxpayers file their PAYE Income Tax return, the effects of which may add or remove them from the cohort of taxpayers with a tax liability.

2021 is the latest tax year for which fully analysed data are available, when there was a total of 2.06 million taxpayer units with an income tax and/or USC liability. A taxpayer unit counts a jointly assessed couple as one unit.

The Deputy may also be interested to note that Revenue’s Ready Reckoner Post Budget 2024, which estimates the Exchequer impact of various potential tax changes, projects the number of taxpayer units that will pay income tax or USC in 2024 at an estimated 2.16 million units. The Ready Reckoner can be found on the Revenue website at: www.revenue.ie/en/corporate/information-about-revenue/statistics/ready-reckoner/index.aspx.

Peadar Tóibín (Meath West, Aontú)
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93. To ask the Minister for Finance the total amount taken in by the Government on tax on electricity and tax on fuel, including petrol, diesel, home heating oil and so on, in each of the past ten years. [4169/24]

Michael McGrath (Cork South Central, Fianna Fail)
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Ireland’s taxation of fuel and electricity is governed by European Union law as set out in Directive 2003/96/EC, commonly known as the Energy Tax Directive (ETD).

ETD provisions on mineral oils are transposed into national law in Finance Act 1999 (as amended). Finance Act 1999 provides for the application of excise duty, in the form of Mineral Oil Tax (MOT) to liquid fuels that are used as motor or heating fuels.

The ETD provisions relating to taxation of electricity are transposed into national legislation in Chapter 1 of Part 2 of the Finance Act 2008 (as amended). This legislation provides for the application of an excise duty, in the form of Electricity Tax, to electricity supplied to consumers in the State.

The relevant excise duty rates on fuel and electricity are published on the Revenue website.

I am advised by Revenue that a breakdown of excise receipts for 2022 and prior years is available on the Revenue website.

In relation to VAT, I am further advised by Revenue that traders are not required to identify the VAT yield generated from the supply of specific goods and services on their VAT returns. Therefore, it is not possible to provide the VAT yield on all fuel and energy related products and services using taxpayer information alone. However, using Revenue and third-party data sources, a tentative estimate of the VAT generated on fuel and energy products can be provided.

The total excise receipts for Mineral Oil Tax (MOT), Solid Fuel Carbon Tax (SFCT), Natural Gas Carbon Tax (NGCT) and Electricity Tax, and an estimate of VAT receipts in respect of fuel and electricity for the past ten years are as follows:

*Please note that 2023 figures are provisional.