Dáil Éireann Debate, Wednesday - 6 April 2011
54 Deputy Noel Harrington asked the Minister for Finance his plans to re-introduce the fuel rebate for small private bus operators which are not registered for VAT; and if he will make a statement on the matter. [6970/11]
View answerA derogation under EU Directive 2003/96 on Energy Taxation allowed the application of a reduced rate of Mineral Oil Tax to fuel used for the purposes of certain road passenger services. That derogation has expired and the arrangement was, therefore, terminated by the Finance Act 2008. It would not be possible, having regard to the relevant provisions of EU law, to re-introduce a scheme of that nature for those services.
