Breeda Moynihan-Cronin
Question:196 Mrs. B. Moynihan-Cronin asked the Minister for Finance the plans, if any, he has to levy excise duty on diesel fuel for leisure boats; and if he will make a statement on the matter. [20604/99]
Written Answers. - Excise Duty.
I would like to inform the Deputy that the current position is as follows. In accordance with the provisions of article 8.4 of Directive 92/81/EEC, Ireland has been authorised by Council decision 97/425/EC to continue to grant a derogation from the payment of the full excise duty rate in respect of diesel used for navigation in private pleasure craft. The derogation applies until 31 December 1999 and will continue to apply automatically for subsequent periods of two years, unless the Council decides unanimously before the end of that period on a proposal from the Commission whether the derogation should be abolished or modified. It is understood that the Commission will present proposals on this and on other derogations later in the year. Any such proposals will have to be considered. As previously mentioned, any decision on the derogations will require unanimous agreement in Council.