Brendan Griffin (Kerry, Fine Gael)
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13. To ask the Minister for Finance the total tax take from fuel in 2023, broken down by category; how this figure compares with the estimated amount of total tax take from fuel as set out in Budget 2023 in October 2022; the total estimated tax take from fuel for 2024 as set out in Budget 2024 in October 2023, with a breakdown of each category; the estimated and actual figures for Quarter 1 2024; how much additional tax the planned excise increases in August are estimated to generate by year end; how much the recent excise increases on 1 April 2024 will generate by year end; if the planned August increase will be scrapped in light of the overall tax take performance and the negative impact of excise increases on individual motorists and the wider economy; and if he will make a statement on the matter. [15213/24]

Michael McGrath (Cork South Central, Fianna Fail)
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The Deputy should note at the outset that all energy products used for motor or heating purposes are subject to excise duty. Liquid fuels and natural gas used as a propellant are chargeable to Mineral Oil Tax. Natural gas used for all other fuel purposes is subject to Natural Gas Carbon Tax. Solid fuels, including coal, peat and peat products, are subject to Solid Fuel Carbon Tax. Mineral Oil Tax comprises a non-carbon component and a carbon component, also referred to as carbon tax. Natural Gas Carbon Tax and Solid Fuel Carbon Tax are “pure” carbon taxes in that they are comprised entirely of a carbon component.

In response to the global energy crisis, temporary cuts to Mineral Oil Tax rates on petrol, auto-diesel and marked gas oil were introduced in March 2022. Inclusive of VAT these cuts amounted to 21 cents, 16 cents and 5.4 cents per litre on petrol, auto-diesel and marked gas oil respectively, and were applied to the non-carbon component of Mineral Oil Tax. The cuts were due to be reversed in October 2022, but the restoration of rates was delayed until 1 March 2023 while the impacts of the global energy crisis continued. Finance Act 2023 postponed the reversal further and introduced provisions for Mineral Oil Tax rate increases on three dates: 1 June, 1 September, and 31 October 2023. The rate increases that were to come into effect on 31 October 2023 were postponed further and Finance (No. 2) Act 2023 provided for the increases to apply in equal amounts on 1 April and 1 August 2024.

The first stage of this final restoration of Mineral Oil Tax rate increases came into effect on 1 April 2024. Inclusive of VAT the Mineral Oil Tax rates on petrol, auto-diesel, and marked gas oil increased by 4, 3 and 1.7 cents per litre respectively. The amounts due as part of the final restoration scheduled for 1 August 2024 are similar in size , i.e. 4, 3 and 1.7 cents per litre respectively.

I am advised by Revenue that a breakdown of excise receipts for 2022 and prior years is available on the Revenue website at www.revenue.ie/en/corporate/information-about-revenue/statistics/excise/receipts-volume-and-price/excise-receipts-commodity.aspx

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 provisional excise receipts in 2023 and in Quarter 1 2024 for Mineral Oil Tax (MOT), Solid Fuel Carbon Tax (SFCT), Natural Gas Carbon Tax (NGCT) and an estimate of VAT receipts in respect of fuels are provided in the first table of this PQ which the Deputy can review himself. However, in summary total fuel receipts for 2023 are estimated to be just over €3.4bn with receipts for quarter 1 being just under €900m .

I am further advised by Revenue that the estimated receipts in 2024 from the recent 1 April increase in MOT rates and the increase scheduled for 1 August are €102.4m for 1 April increase and just under €51m for 1 August increase.