Dáil Éireann Debate, Tuesday - 30 June 2015
252. Deputy Noel Harrington asked the Minister for Finance his plans to allow value-added tax to be reclaimed by commercial boat operators on small petrol engines, similar to the system in place for claiming back carbon tax; and if he will make a statement on the matter. [26047/15]
View answerI am advised by the Revenue Commissioners that the Value Added Tax (Refund of Tax) (No. 16) Order, 1983 provides for the repayment of VAT borne or paid by an unregistered fisherman on marked gas oil, marked kerosene and fuel oil used for combustion in the engine of a registered sea-fishing vessel as defined in the Order in the course of a sea-fishing business. In addition, there is provision for the repayment of mineral oil tax (including carbon tax) on tax-paid mineral oil (including petrol) used for the purpose of commercial sea navigation, including sea-fishing. The details of both repayment schemes are set out in Public Notice No. 1884 that is available on the Revenue website www.revenue.ie.
I have no plans to extend coverage of the VAT repayment scheme to petrol.
