Peadar Tóibín
Question:220. Deputy Peadar Tóibín asked the Tánaiste and Minister for Finance the amount that was collected on each element of fuel taxes in Ireland for each of the past five years. [23409/26]
View answerThursday, 26 March 2026
Questions (220)
Written answers
I am advised by Revenue that the relevant 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.
I am further advised by Revenue that a breakdown of excise receipts for 2024 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 total 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 five years is provided in the table below.
It should be noted that VAT is a tax paid by the final consumer. Each party in the chain of supply (manufacturer, wholesaler and retailer) acts as a VAT collector. They collect VAT from their customer and include that VAT in their VAT return to Revenue. Every VAT registered business makes a VAT return which reflects the VAT they have paid and the VAT they have collected in the relevant VAT period. An appropriate payment is then made to or from Revenue on foot of the VAT return.