Dáil Éireann debate -
Tuesday, 7 May 1991

Vol. 407 No. 9

Written Answers. - Excise Duty on Commercial Vehicle.

Tony Gregory

Question:

100 Mr. Gregory asked the Minister for Finance if his attention has been drawn to the fact that the Ranger Youth Movement which organises outings and camps for disadvantaged youth, purchased a commercial van in England but inadvertently had windows installed in it which resulted in its confiscation by the Customs authorities (details supplied) pending the payment of £3,340 excise duty and VAT, which is money that this charitable organisation does not have; if, in view of the special circumstances, he will waive or reduce to the commercial cost the payment required, or if he will extend the time required to pay pending his Department's investigation of all the circumstances.

Minister for Finance (Mr. A. Reynolds)

I am informed by the Revenue Commissioners that a van with side windows and seating to the rear of the driver's seat was seized by officers of Customs and Excise when an attempt was made by the person in question to import it through the green "Nothing to Declare" channel at the B & I ferryport without payment of the proper import charges due. In such a case the vehicle is liable to forfeiture and the importer liable to prosecution.

The commissioners decided to refrain from proceedings and offered release of the vehicle on compromise terms. Following an appeal by the person in question, the amounts of the terms were reduced to release for immediate exportation on payment of a compromise sum of £550 or for retention in the State on payment of a compromise sum of £2,750. These terms reflect the fact that the vehicle is liable to 24.7% excise duty as a result of its conversion. The new terms have been notified to the person concerned and he has been given until 14 May to avail of them.

Having reviewed the case the commissioners are not willing to reduce the terms any further. They are, however prepared to extend the period for payment to the end of June.