andMr. Barry asked the Minister for Finance if he will give (a) details of the amount of any customs duty or other imposition on the import of motor spirit into the State, and (b) details of any remission of this duty or other imposition during the past three years.
Ceisteanna—Questions. Oral Answers. - Duty on Motor Spirit.
101.
Mr. Barrett
As the answer includes a tabular statement I propose, with your permission, a Cheann Comhairle, to circulate it with the Official Report.
Following is the statement:
Imported motor spirit is liable to customs duty as mineral hydrocarbon light oil at the rate of 3s. 9.95d a gallon. It is also liable to turnover tax at the rate of 2½ per cent ad valorem but in practice the amount of such tax collected at the point of importation is negligible because nearly all motor spirit is imported by traders who are registered for turnover tax purposes.
The following figures show the net receipts from the customs duty on mineral hydrocarbon light oil, which is nearly all motor spirit:—
|
Year |
£ |
|
1963-64 |
374,189 |
|
1964-65 |
1,183,518 |
|
1965-66 |
1,015,189 |
|
1966-67 (Nine months to 31 December, 1966) |
4,412,982 |
The rate of excise duty on home-refined motor spirit is 1d a gallon lower than the rate of customs duty on imported motor spirit. There is provision for the issue of licences permitting motor spirit to be imported on payment of customs duty at a reduced rate equivalent to the rate of excise duty.
The approximate amount of customs duty remitted by the issue of such licences was:—
|
Year |
Duty remitted on motor spirit |
|
£ |
|
|
1963-64 |
9,747 |
|
1964-65 |
29,275 |
|
1965-66 |
12,285 |
|
1966-67 (None months to 31 December, 1966) |
58,365 |
There was no other remission of customs duty or turnover tax on imported motor spirit.
102.
Mr. Barrett
andMr. Barry asked the Minister for Finance if it is the intention of the Government to remit or otherwise forego the payment of any customs duty or other imposition on the import of motor spirit into the State.
This is not the intention of the Government.