asked the Minister for Finance the likely effect on the burden and structure of tax in this country of the adoption of the draft directive laid before the EEC Council of Ministers in December, 1970, on the harmonisation of specific consumer taxes on fuel oils.
Ceisteanna—Questions. Oral Answers. - Fuel Oil Taxes.
20.
The draft directive in question provides that as from 1st January, 1976, excise duty in excess of certain limits shall not be levied on fuel oils. As these oils do not at present bear any effective charge of excise duty in this country the draft directive would not affect the current tax burden or the structure of our duties on oils.