I am glad to inform the Deputy that, because of the particular difficulties facing the motor trade at present which I recognised in a reduction in the excise on cars and abolition of that on certain commercial vehicles, I have authorised the Revenue Commissioners to implement a scheme of relief from excise duty in respect of motor vehicles delivered at the existing rates of duty on or before 29 January 1992 but not sold until after that date. The scheme is as follows:
A. For cars:
(i) To qualify a car must have been removed from warehouse in the period 1 December 1991 to 29 January 1992.
(ii) Relief for qualifying cars will be restricted to 70 per cent of the full reduction in duty; (i.e. 1.57 percentage points).
B. For goods vehicles:
(i) To qualify a goods vehicle must have been removed from warehouse in the period 1 November 1991 to 29 January 1992.
(ii) Full relief will be made for those qualifying vehicles which exceed three tonnes weight (unladen). For other qualifying goods vehicles, it will be restricted to 70 per cent of the reduction in duty (i.e. 4.55 percentage points).
All claims for relief must conform with specifications laid down by the Revenue Commissioners. These will include the supply of information on the date of sale of the vehicle and any other information which they deem to be necessary.
No claims will be accepted after 27 March 1992, and I should stress that no relief will be granted to any party making fraudulent claims.
Finally, as a result of my action, I expect the motor trade to pass on to final consumers the full benefits resulting from the duty reduction.