Danny Healy-Rae (Kerry, Independent)
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67. To ask the Minister for Finance the amount of taxes taken from fuel tax, VAT excise and carbon tax associated with petrol, diesel and home heating in 2023 and to date in 2024; and if he will make a statement on the matter. [30271/24]

Jack Chambers (Dublin West, 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). Four separate legislative frameworks provide for the application of excises to fuel and electricity. Liquid fuels and gas used as propellants are chargeable to Mineral Oil Tax (MOT). Natural gas used for all non-propellant purposes, including heating, is subject to Natural Gas Carbon Tax (NGCT). Solid fuels, including coal, peat and peat products, are subject to Solid Fuel Carbon Tax (SFCT) and electricity is subject to Electricity Tax.

Mineral Oil Tax comprises a non-carbon component (NCC) and a carbon component (CC), 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. Electricity Tax has no carbon component. I am advised by Revenue that the relevant excise duty rates on fuel and electricity are published on the Revenue website at: www.revenue.ie/en/tax-professionals/tdm/excise/excise-duty-rates/energy-excise-duty-rates.pdf

Liquid fuels, such as kerosene, liquified petroleum gas and Marked Gas Oil, which are used for non-propellant purposes qualify for a reduced rate of MOT. I am advised by Revenue that MOT receipts from these fuels are not broken down into different categories of non-propellant uses. Therefore, it is not possible to identify the portion of MOT attributable to these fuels used for home heating. Similarly, NGCT and SFCT returns do not include quantities of taxable supplies specifically for home heating. As electricity supplied for household use is exempted from Electricity Tax, any electricity used for home heating is not subject to excise.

I am advised by Revenue that the net amount for 2023 and to the end of May 2024 of Excise taxes received on Petrol, Diesel, Marked Gas Oil, Kerosene, Natural Gas, and Solid Fuels is provided in the table below.

I am also 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 actual VAT receipts obtained on these supplies to non-taxable persons. However, using Revenue and third-party data, a tentative estimate of the VAT generated on these supplies is provided.

* The total NCC and CC component of these fuels is provided above, as it is not possible to distinguish between their use for home heating or another use.

** The 2024 figures are provisional and subject to future revision.