Written answers

Wednesday, 7 May 2025

Photo of Joe CooneyJoe Cooney (Clare, Fine Gael)
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111. To ask the Minister for Finance for a breakdown of the total amount collected by the State from excise duty, carbon tax, VAT, and the NORA levy on the sale of liquid fuel products (petrol, diesel, and home heating oil) for the years 2022, 2023 and 2024; and the percentage of overall exchequer revenue accounted for by receipts from excise duty, carbon tax, VAT, and the NORA levy on these liquid fuel products in 2022, 2023 and 2024. [22396/25]

Photo of Paschal DonohoePaschal Donohoe (Dublin Central, Fine Gael)
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I am advised by Revenue that the breakdown of total amounts collected and the respective percentages of net exchequer receipts for the years 2022, 2023 and 2024 for VAT and Mineral Oil Tax (MOT), non-carbon component (NCC) and carbon component (CC), in respect of petrol, diesel, marked gas oil (MGO) and Kerosene are shown in the following table. Both Kerosene and MGO are used in home heating and can be considered home heating oil although Kerosene is more prevalent.

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 the VAT yield using taxpayer information alone. However, using Revenue and third-party data sources, a tentative estimate of the VAT generated can be provided.

I am further advised that Revenue does not hold data relating to the NORA levy. The National Oil Reserves Agency (NORA) is under the auspices of my colleague the Minister for Environment, Climate and Communications, who will be able to provide details of the NORA Levy collected.

Fuel Type
Tax Type
2022
2023
2024
Petrol €m
MOT NCC
382.8
412.2
540.5
Petrol €m
MOT CC
85.7
108.0
127.6
Petrol €m
VAT*
322.5
318.2
349.2
Diesel €m
MOT NCC
1,153.1
1,149.5
1,395.5
Diesel €m
MOT CC
376.6
446.7
490.1
Diesel €m
VAT*
422.8
370.4
373.3
MGO €m
MOT NCC
14.0
4.4***
31.8
MGO €m
MOT CC
102.2
122.2
139.2
MGO €m
VAT*
71.3
55.8
56.4
Kerosene €m
MOT NCC
-
-
-
Kerosene €m
MOT CC
85.2
104.9
133.4
Kerosene €m
VAT*
90.0
75.0
74.7
Total €m
MOT NCC
1,549.9
1,566.1
1,967.8
Total €m
MOT CC
649.7
781.8
890.3
Total €m
VAT*
906.6
819.4
853.6
Percentage of Net Exchequer Receipts**
MOT NCC
1.9%
1.8%
1.8%
Percentage of Net Exchequer Receipts**
MOT CC
0.8%
0.9%
0.8%
Percentage of Net Exchequer Receipts**
VAT*
1.1%
0.9%
0.8%
Total Receipts €m*
3,106.2
3,167.3
3,711.7
Percentage of Net Exchequer Receipts
3.7%
3.6%
3.4%

* VAT figures are estimated

**Net Exchequer Receipts are taken from Revenue’s Annual Report

*** Note: A reduction in MOT non-carbon component rates for auto diesel, petrol and MGO applied from March 2022 to August 2024.

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