Vol. 492 No. 2
51 Mr. Hogan asked the Minister for Finance if the Revenue Commissioners have allowed a refund to excise duty on hydrocarbon oil to Bus Éireann, in view of the settled practice to date, in relation to unscheduled journeys to and from garages, for example, a journey from Dublin to Cork for the sole purpose of collecting passengers in Cork in order to transfer them directly to Dublin; and if he will make a statement on the matter. [13730/98]
The Revenue Commissioners always respect the confidentiality of their dealings with the public and do not comment on the business or tax affairs of individual persons or companies.
Separately, the general question as to whether repayments of excise duty can be allowed in respect of journeys to and from garages is the subject of an appeal under section 105, Finance Act, 1995. In these circumstances, it would be inappropriate for the Revenue Commissioners to make any public comment on the issue prior to the hearing of the case by the Appeals Commissioner.
