Written answers
Tuesday, 14 May 2024
Department of Finance
Tax Data
Peadar Tóibín (Meath West, Aontú)
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243. To ask the Minister for Finance the amount of tax collected on green diesel in each of the past ten years and to date in 2024; and if a breakdown on type of tax can be provided, in tabular form. [21719/24]
Michael McGrath (Cork South Central, Fianna Fail)
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I am advised by Revenue that the Mineral Oil Tax (MOT) receipts, broken out by Non-Carbon Component (NCC) and Carbon Component (CC), and estimated VAT receipts collected on Marked Gas Oil (MGO) or green diesel, in each of the past ten years, are shown in the following table.
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 can be provided.
| Year | MOT NCC €m | MOT CC €m | VAT €m | Total €m |
|---|---|---|---|---|
| 2014 | 36.0 | 54.2 | 41.0 | 131.2 |
| 2015 | 37.3 | 55.0 | 32.9 | 125.2 |
| 2016 | 38.3 | 56.1 | 29.7 | 124.1 |
| 2017 | 38.9 | 48.7 | 33.6 | 121.2 |
| 2018 | 43.6 | 54.3 | 39.8 | 137.7 |
| 2019 | 45.3 | 54.4 | 39.0 | 138.7 |
| 2020 | 46.7 | 65.3 | 31.7 | 143.7 |
| 2021 | 50.0 | 87.5 | 41.9 | 179.4 |
| 2022 | 14.0 | 102.2 | 71.3 | 187.5 |
| 2023 | 4.4 | 121.6 | 55.8 | 181.8 |
| 2024* | 4.5 | 36.6 | 13.8 | 54.9 |
*Provisional MOT NCC and CC receipts YTD April 2024 and estimated VAT receipts YTD March 2024.
I am further advised by Revenue that the MOT collected on MGO in each of the years 2003 to 2022 is published on the Revenue web site at the following link:
www.revenue.ie/en/corporate/information-about-revenue/statistics/excise/receipts-volume-and-price/excise-receipts-commodity.aspx
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