HC Deb 10 December 1991 vol 200 cc367-8W
Mr. Alexander

To ask the Chancellor of the Exchequer what was(a) the yield in 1990–91, (b) the estimated yield in 1991–92 and (c) the forecast yield in 1992–93 from (i) petrol duty, (ii) derv duty, (iii) vehicle excise duty, (iv) VAT on petrol and derv sales, (v) VAT on vehicle sales and (vi) car tax.

Mrs. Gillian Shephard

The information is as follows:

1990–91 Outturn £ billion 1991–92 Estimate £ billion
Petrol duty 7.0 8.2
Derv duty 2.5 2.7
Vehicle excise duty (total) 2.9 3.0
VAT on petrol and derv 1.3 n/a
VAT on vehicle sales 2.9 n/a
Car tax 1.4 1.2

Information on the outturn yield in 1990–91 and the estimated yield in 1991–92 is provided in the table. The forecast for receipts in 1992–93 will be published in the "Financial Statement and Budget Report" for that year but will not be available before then.

No direct figures are available for the VAT spent on petrol and derv and on vehicle sales. The table contains estimates of the outturn on VAT yield that can be attributed to these items on the basis of national accounts data on expenditure. For petrol and derv the figure covers only consumer expenditure—the yield from business expenditure is highly uncertain because the majority of businesses can reclaim input tax. The relevant data are not available for 1991–92.