Vol. 412 No. 6
95 Dr. Fitzpatrick asked the Minister for Finance when a person (details supplied) in Dublin 7 who has applied to Customs and Excise for a return of VAT on oil for a registered fishing vessel will be paid as this matter has been on-going since 1988/89; and if he will make a statement on the matter.
I am informed by the Revenue Commissioners that the person referred to by the Deputy submitted a number of incomplete late claims for repayment of VAT and excise duty on hydrocarbon oil used as fuel in a registered sea-fishing boat. The claims covered several periods dating back to 1987. The statutory provisions require that claims of this nature should be submitted not later than six months after the end of a three month period during which the oil was used. However, late claims are allowed where a satisfactory explanation is forthcoming and sufficient details are available to establish the accurancy of the claims. The commissioners have been in touch with the applicant in regard to the completion of the claims and the provision of supporting information. This process has only recently been completed and the repayment claims have been forwarded for processing. The applicant has already been informed that one claim has been disallowed as the boat in question was not registered for the period covered by the claim as required by the statutory repayment provisions.
