Vol. 551 No. 3
142 Mr. S. Ryan asked the Minister for Finance the progress made since his reply to Parliamentary Question No. 440 of 30 January 2001 regarding the refund of excise duty on diesel used in the provision of school bus services prior to 1 January 1997; and if the Revenue Commissioners have made an order nominating an earlier date for the purpose of further retrospective refunds. [10410/02]
I am informed by the Revenue Commissioners that, in accordance with Section 94(3) (b) of the Finance Act, 2000, an order was made on 19 March 2002 prescribing 1 January 1994 as the earlier date referred to in that section under which a refund of excise duty may be claimed in respect of diesel used in the provision of eligible road passenger services or school bus services.
I understand the Revenue Commissioners are in the process of notifying eligible persons and such persons should submit refund claims to their local excise officer before 31 December 2002.
