Jim Higgins
Question:184 Mr. Higgins (Mayo) asked the Minister for Finance the procedures which Customs and Excise staff should employ when taking diesel samples from cars and trucks. [18090/01]
Written Answers. - Diesel Sampling Procedures.
I am advised by the Revenue Commissioners that the sampling of oil used in motor vehicles is carried out by Customs and Excise officers who have been trained and authorised for this purpose. These officers are empowered to examine any motor vehicle and to draw samples of oil from the vehicle's fuel tank for inspection and testing. The sampling is carried out in order to ensure that only autodiesel on which full excise duty has been paid is used in those vehicles which are not authorised to use marked gas oil – MGO – on which a rebate of duty has been allowed. MGO is rebated on condition that it is used solely for non-automotive purposes such as home heating or in agricultural tractors, etc. In order to distinguish MGO from autodiesel, a green dye and chemical markers are added at the time of delivery from warehouse. The rebated rate of excise duty for MGO is £37.30 per 1,000 litres, while the full rate of duty on diesel for automotive purposes is £196.14 per 1,000 litres. Autodiesel yielded £509 million in excise duty for the Exchequer last year.
It is an offence to keep MGO in the fuel tank of certain motor vehicles or to use it in certain motor vehicles for automotive purposes. A uniformed officer may stop a vehicle for the purpose of examining it and drawing a sample of oil. These powers are provided in section 21 of the Finance Act, 1935, and section 86 of the Finance Act, 1995. I understand from the Revenue Commissioners that officers are issued with sampling devices that enable them to draw oil from the fuel tanks of motor vehicles. A visual examination, gravity tests and indicative chemical tests may be performed on the spot to establish if the oil contains indications of any of the prescribed markers. This is generally done in the presence of the owner-driver but unattended vehicles are also sampled. If a vehicle's fuel tank is locked, the person in charge of the vehicle is requested to remove the lock to enable the officer to sample the fuel. If the vehicle is unattended and the fuel tank is locked, an officer will normally make every effort to locate the owner. If the owner cannot be located, it may be possible for the officer to satisfy himself-herself as to the contents of the fuel tank without removing the lock. In exceptional circumstances where the officer has reason to suspect that an offence is being committed, he-she may take whatever steps are necessary to sample the oil. In this event, a senior officer is consulted. It is an offence to resist, obstruct or impede an officer in carrying out his-her duties. Officers always exercise due care and attention when sampling motor vehicles.
If, following visual examination or on the spot tests, there is any reason to suspect that the oil is MGO, samples are drawn and put into containers which are sealed and sent to the State Laboratory for analysis. A duplicate sealed sample is offered to the owner-driver of the vehicle, if in attendance. It is not uncommon for persons to go the great lengths to conceal the illegal use of MGO. Double tanks, concealed tanks and other special contrivances are regularly detected and officers are particularly vigilant with regard to this type of aggravated fraud when they examine motor vehicles. In addition to the ordinary sanction of prosecution, any vehicles which are fitted with special contrivances of this nature containing MGO are liable to forfeiture and are seized. Last year there were 1,513 detections of the illegal use of MGO.