188. Deputy Catherine Murphy asked the Minister for Finance if he will provide a schedule for each heading for the amount collected by the Revenue Commissioners in respect of mineral oil tax in each of the years 2015 to 2021 and to date in 2022. [8866/22] 

189. Deputy Catherine Murphy asked the Minister for Finance if he will provide a schedule for each heading for the amount collected by the Revenue Commissioners in respect of alcohol products tax in each of the years 2015 to 2021 and to date in 2022. [8867/22] 

190. Deputy Catherine Murphy asked the Minister for Finance if he will provide a schedule for each heading for the amount collected by the Revenue Commissioners in respect of tobacco products tax in each of the years 2015 to 2021 and to date in 2022. [8868/22] 

191. Deputy Catherine Murphy asked the Minister for Finance if he will provide a schedule for each heading for the amount collected by the Revenue Commissioners in respect of sugar sweetened drinks tax in each of the years 2015 to 2021 and to date in 2022. [8869/22]

Paschal Donohoe, Minister for Finance: I propose to take Questions Nos. 188 to 191, inclusive, together. 

I am advised by Revenue that the receipts for Mineral Oil Tax (MOT), Alcohol Products Tax (APT), Tobacco Products Tax (TPT) in each of the years 2015 to 2020, and  for Sugar Sweetened Drinks Tax (SSDT) since its introduction in 2018 up to 2020, are published on the Revenue website at www.revenue.ie. 

The provisional receipts for 2021 are contained in the following table. Receipts for 2022 to date are not yet available.

Dáil Éireann debate. Written answer 90 - Tax code [8660/22]

90. Deputy Darren O'Rourke asked the Minister for Finance his views on whether it is appropriate to apply VAT, a tax, to another tax, the carbon tax, on domestic gas bills; and if he will make a statement on the matter. [8660/22]

Paschal Donohoe, Minister for Finance: VAT is governed by the EU VAT Directive, with which Irish VAT law must comply.  Article 78 of the VAT Directive provides that the taxable amount shall include “taxes, duties, levies and charges, excluding the VAT itself”. The amount on which VAT is chargeable, in accordance with section 37(1) of the Value-Added Tax Consolidation Act 2010, is the total consideration receivable by the supplier, “including all taxes, commissions, costs and charges whatsoever” but not including the VAT itself. 

In this respect, in the case of a gas bill, which includes carbon tax, VAT law dictates that VAT should be calculated on the carbon tax element of the bill as well as the charge for the service. Similarly, where an electricity bill includes the PSO levy, VAT is charged on the full amount of the charge to the customer, which includes the PSO levy.  The same situation applies in the case of other excises, including for example excises on petrol, auto-diesel, tobacco and alcohol products, where the VAT charged on these goods is also charged on the excise value.