I am advised by the Revenue Commissioners that their enforcement programmes include ones aimed at detecting the illegal use of marked gas oil. The following table gives the details of the proceedings initiated and of the number of convictions secured in 2003 and in 2004 to date. Additionally it provides details of the charges involved.
Proceedings instituted (persons charged)
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Numbers convicted
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Categories of Charges
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Description of Charge
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2003
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year to date 2004
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2003
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year to date 2004
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S. 102 (1) (b) (i) F.A 1999
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Keeping/using in the fuel tank any mineral oil on which mineral oil tax at the appropriate standard rate has not been paid.
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198
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107
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145
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79
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S. 102 (1) (b) (ii) F.A 1999
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Keeping/using in the fuel tank any mineral oil containing one or more markers prescribed by regulations under section 104 Finance Act, 1999
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S. 102 (1) (b) (iii) F.A 1999
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Keeping/using in the fuel tank any substance where the Importation of mineral oil containing such substance is prohibited by regulation made under section 104 Finance Act, 1999.
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