Vol. 511 No. 3
189 Mr. Finucane asked the Minister for Finance if his attention has been drawn to the fact that Ireland is the only member of the EU to charge duty on gas oil with a charge of 3.73p per litre plus VAT; if he will review this duty; and if he will make a statement on the matter. [24175/99]
All member states must comply with the minimum rates of excise duty on gas oil, for the different purposes, as set out in Council Directive 92/82/EEC, on the approximation of the rates of excise duties on mineral oils. It is not correct to say that Ireland is the only counts which charges excise duty on this product.
VAT is charged on this product in all member states although the rate of VAT varies from country to country. The rate of VAT charged in Ireland is 21% for gas oil used as a propellant and 12.5% for gas oil used for other purposes.
190 Mr. McGuinness asked the Minister for Finance if the proper tax free allowance has been allocated to a person (details supplied) in County Carlow; and if he is due a tax rebate. [24176/99]
I am informed by the Revenue Commissioners that, according to the information available to the inspector of taxes, the taxpayer's tax free allowances are correct.
No income tax has been deducted from the taxpayer's earnings in the current tax year as his weekly tax free allowance is in excess of his weekly income. As no tax has been deducted, no refund is due.
