asked the Minister for Finance whether motive spirit made in Saorstát Eireann from coal or coal products would be exempt, as in Great Britain and Northern Ireland, from the tax on petrol.
Ceisteanna—Questions. Oral Answers. - Tax on Motive Spirit.
The duty at present levied on mineral hydrocarbon light oils is a Customs duty on such oils when imported. There is no corresponding Excise duty, and therefore motor spirit made in this country from any material is not liable to any duty of Customs or Excise.