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Motor Fuels.

Dáil Éireann Debate, Tuesday - 22 June 2004

Tuesday, 22 June 2004

Questions (133)

Brian O'Shea

Question:

124 Mr. O’Shea asked the Minister for Finance his views on whether allowing the use of green diesel in off-road dumper vehicles makes these vehicles very economic leading to an increase of on-road use; and if he will make a statement on the matter. [18529/04]

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Written answers

In accordance with Article 8(2) of Council Directive 2003/96/EC, which sets down rules for the taxation of energy products, reduced rates of duty may be applied to fuel used by vehicles intended for use off the public roadway. The majority of member states avail of this option. In Ireland the reduced rate of mineral oil tax is €47.36 per 1,000 litres for marked gas oil or "green diesel" as against a standard rate of €368.05 per 1,000 litres for regular road diesel. The VAT rate applicable to marked gas oil is 13.5% and the VAT rate for regular road diesel is 21%. So-called "off-road" dumpers qualify to use fuel at the reduced rate regardless of where they are used. However, the use of such vehicles on public roadways is subject to special permits issued by local authorities in accordance with Article 17 of the Road Traffic (Construction, Equipment and Use of Vehicles) Regulations 1963, SI 190 of 1963. The Revenue Commissioners do not have any data on the extent of on-road usage of these dumpers.

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