I have been pointing out for many years that the Mineral Oil Tax is paid by only a tiny minority of Irish boat-owners, although it should be paid by all those who use rebated (green) diesel for propulsion of private pleasure craft. You can read my previous postings here, here, here and here, with information on how to pay, in 2014, the tax due for 2013 here.
Twelve months ago I gave the figures for the years 2009–2012.
In 2010, 38 boat-owners paid the tax for 2009.
In 2011, 41 boat-owners paid the tax for 2010.
In 2012, 22 boat-owners paid the tax for 2011. The total amount received was €53,398.58 on 141,503.29 litres of diesel, an average of 6432.1 litres per return; I reckoned that much of that figure was accounted for by the hire fleets.
In 2013, 23 boat-owners paid the tax for 2012. The total amount received was €113,841.45 on 301,674 litres of diesel. I was unable to explain the increase.
I now have the latest figures. In 2014, 20 boat-owners paid the tax for 2013. The amount received was €105,561.74 on 279,842.4 litres of diesel. This is the smallest number of returns since the idiotic tax was introduced.
I have suggested to the Revenue Commissioners that they should compare the reported total number of litres of diesel bought with the total sales reported by those Licensed Marked Fuel Traders who sell at marinas. The licensing system has been in operation since October 2012 so Revenue should be able to determine the total sales for 2013 and compare them with the reported purchases. The match is unlikely to be exact but the orders of magnitude would be interesting. If Revenue releases the figures to me I will report them here.