asked the Minister for Finance if he will investigate why a man (name supplied) was summonsed for using red-coloured diesel in a cut-down landrover which was licensed at £2.50 agricultural rate; and if he will make a general statement on this matter.
Ceisteanna—Questions. Oral Answers. - Use of Diesel.
100.
The person named has not been prosecuted in the circumstances outlined by the Deputy. His son was, however, twice prosecuted in similar circumstances and I am assuming that it is to this that the Deputy is referring. The summonses related to the unauthorised use of rebated hydrocarbon oil. If the landrover involved had been so modified as to entitle it to be regarded as an agricultural tractor, the use of rebated oil would have been permissible. Such, however, was not the case and convictions were recorded in respect of offences committed on 21st November, 1972, and 12th June, 1973.
The person concerned produced a letter to me from the licensing authority in Cork County Council stating that this landrover had passed their inspection and been taxed at £2.50 in 1972. He is appealing to the Minister to use his influence with regard to this fine.
The Deputy will appreciate that it is not open to the Minister for Finance to exercise influence in a field which is the responsibility of the Revenue Commissioners on the one hand and the courts on the other. The court took the view in these two cases that the conditions which would have exempted this use had not been fulfilled.
They had this assurance from the licensing authority in Cork County Council. Could they take it up again with the Revenue Commissioners because there is grave dissatisfaction in this case?
It would appear to be a matter for the local authority concerned. The court has issued its findings regarding the decision of the local authority.
The court is not in line with the decision of the local authority. This is the problem at the moment.
I appreciate that it is a problem but it is not open to the Minister for Finance to do anything about it.
Is there a conflict between the local authority and the court's finding?
The court has taken a different view from that apparently taken by the local authority in the first instance.
Would the Minister not agree that in circumstances like that there is a very strong case for the Revenue Commissioners to exercise the discretion vested in them?
I am sure the Revenue Commissioners have given and will give this case appropriate consideration.