Written answers
Thursday, 3 April 2025
Department of Finance
Tax Collection
Peadar Tóibín (Meath West, Aontú)
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16. To ask the Minister for Finance the amount collected in tax on fuel in each of the past ten years and to date in 2025; and if he will make a statement on the matter. [15632/25]
Paschal Donohoe (Dublin Central, Fine Gael)
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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.
I am advised by Revenue that the relevant excise duty rates on fuel and a breakdown of excise receipts for 2023 and prior years is available on the Revenue website.
In relation to VAT, I am 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 precise figures for the VAT yield from fuel products services using taxpayer information. However, using a range of third-party data sources, Revenue has provided a tentative estimate of the VAT generated by these products.
As the Deputy will appreciate, the requested information is quite detailed and thus the table will be published in my online response. It will include the total excise receipts for Mineral Oil Tax (MOT), Solid Fuel Carbon Tax (SFCT), Natural Gas Carbon Tax (NGCT), and an estimate of VAT receipts in respect of fuel for the past ten years and 2025 to date.
Excise Receipts for MOT, SFCT, NGCT, and Estimate of VAT receipts in respect of fuel
| Year | MOT Non-Carbon Component €m | MOT Carbon Component €m | Total MOT€m | SFCT €m | NGCT €m | Estimated VAT€m | Total €m |
|---|---|---|---|---|---|---|---|
| 2025* | 484.8 | 245.6 | 730.4 | 8.1 | 41.2 | 172.4 | 952.1 |
| 2024* | 1,968.4 | 920.3 | 2,888.6 | 21.5 | 125.6 | 1,072.9 | 4,108.7 |
| 2023 | 1,566.9 | 808.3 | 2,375.2 | 19.2 | 107.2 | 1,012.8 | 3,514.4 |
| 2022 | 1,550.7 | 670.2 | 2,220.9 | 25.9 | 94.5 | 1,091.0 | 3,432.3 |
| 2021 | 1,926.1 | 541.1 | 2,467.2 | 27.9 | 83.3 | 800.1 | 3,378.5 |
| 2020 | 1,815.0 | 404.8 | 2,219.8 | 23.8 | 64.9 | 649.1 | 2,957.6 |
| 2019 | 2,164.3 | 360.0 | 2,524.3 | 20.1 | 50.4 | 788.2 | 3,383.0 |
| 2018 | 2,163.3 | 355.8 | 2,519.1 | 25.3 | 50.0 | 827.1 | 3,421.5 |
| 2017 | 2,061.1 | 346.4 | 2,407.5 | 19.1 | 54.1 | 791.8 | 3,272.5 |
| 2016 | 2,168.5 | 350.0 | 2,518.5 | 24.4 | 55.8 | 765.0 | 3,363.7 |
| 2015 | 2,114.4 | 338.9 | 2,453.3 | 23.5 | 56.6 | 852.3 | 3,385.7 |
*Provisional: 2025 MOT, SFCT and NGCT receipts to March; 2025 VAT estimate to February
Excise duty rates on fuel are published on the Revenue website at www.revenue.ie/en/tax-professionals/tdm/excise/excise-duty-rates/energy-excise-duty-rates.pdf.
A breakdown of excise receipts for 2023 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
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