Vol. 465 No. 3
89 Miss Coughlan asked the Minister for Finance whether he will consider allowing farmers with herd numbers to use agricultural diesel in jeeps if the jeep is being used exclusively for agricultural purposes; and if he will make a statement on the matter. [9458/96]
A jeep is a mechanically propelled vehicle designed, constructed and suitable for use on roads as currently defined in Section 21 (15) of the Finance Act, 1935. There is no legislative provision which allows for the use of rebated diesel as motor fuel in such vehicles, including jeeps. Accordingly the use of rebated fuel in a jeep, even when used exclusively for agricultural purposes is prohibited and any such use would constitute an offence under the above legislation.
In the wider context, provision already exists for use of rebated oil for agricultural purposes which includes the use of marked gas oil in agricultural machinery and vehicles designed for agricultural use such as tractors. As jeeps are designed for road use it would not be feasible to enforce any restriction of use of rebated oil to agricultural purposes and a relief of this nature would be open to widespread abuse.
