asked the Minister for Finance what industries enjoy rebates on the cost of oil used in the course of manufacture.
Ceisteanna—Questions. Oral Answers. - Oil Duties Rebates.
51.
A full rebate of the customs and excise duties payable applies to hydrocarbon oils such as diesel, gas, paraffin and fuel oils when such oils are not used as fuel for road vehicles.
Of the oils used in industry, only those suitable for use in road transport are charged with the retail turnover tax. Hydrocarbon oils are not liable to wholesale tax.