I propose to take Questions Nos. 150, 151 and 152 together.
Marked gas oil, which is used mainly for agricultural and domestic heating purposes, is subject to a substantially lower excise duty charge than auto-diesel. Under section 21 of the Finance Act, 1935, as amended, marked gas oil may not be used for combustion in the engine of a motor vehicle which is designed, constructed and suitable for use on the road. As an exception to this general rule, the law provides for the use of the oil in agricultural tractors, road rollers and certain off-road dumpers. There is no statutory provision, however, permitting its use in mobile cranes.
I am advised by the Revenue Commissioners that in the past an administrative concession had been granted by them permitting the use of marked gas oil as fuel in mobile cranes and in a limited number of other kinds of vehicles which were claimed to be primarily for off-road use or to be of the nature of mobile machinery. Over the years, experience showed that the operation of this concession was becoming more difficult to control and was giving rise to regular claims for extending the concession to more types of vehicles. For these reasons, the Revenue Commissioners withdrew the concession in 1988.
In the particular circumstances, the Commissioners ensured that owners of vehicles concerned were given notification of the intention to apply the strict requirements of the law and they followed a policy of considering prosecution only where there is continued use of marked gas oil after the person concerned was advised of the correct position. So far, no legal action has been taken against any mobile crane owner.
The Irish Contractors Plant Association, representing mobile crane owners, made representations about the matter in June, 1992, and were informed of the position.
