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Dáil Éireann díospóireacht -
Wednesday, 27 Apr 1960

Vol. 181 No. 2

Resolution No.9—Customs and Excise. - Hydrocarbon Oils.

I move:—

(1) That in this Resolution—"section 21" means section 21 of the Finance Act, 1935 (No. 28 of 1935);

"the (No. 69) Order" means the Imposition of Duties (No. 69) (Hydrocarbon Oils) (Excise Duties) Order, 1959 (S.I. No. 219 of 1959).

"the (No. 84) Order" means the Imposition of Duties (No. 84) (Hydrocarbon Oils) (Customs Duties) Order, 1959 (S.I. No. 219 of 1959).

(2) That as on and from the 28th day of April, 1960, the rate of any rebate allowed under subsection (2) of section 21 shall—

(a) in respect of hydrocarbon oil on which such rebate is allowable and on which the duty of customs mentioned in paragraph 4 of the (No. 84) Order was paid at the rate provided for in that paragraph, be two shillings and three pence the gallon, and

(b) in respect of hydrocarbon oil on which such rebate is allowable and on which the duty of customs mentioned in paragraph 4 of the (No. 84) Order was, by virtue of paragraph 6 of that Order, paid at a rate equivalent to the rate at which the duty of excise imposed by subsection (3) of section 21, as amended by subsequent enactments, is chargeable, be a rate equivalent to the rate at which the rebate under subsection (4) of section 21, as amended as provided for in this Resolution, is allowable.

in lieu of the rate allowable immediately before the 28th day of April, 1960, by virtue of paragraph 5 of the (No. 84) Order.

(3) That as on and from the 28th day of April, 1960, the rate of any rebate allowed under subsection (4) of section 21 in respect of hydrocarbon oil on which such rebate is allowable and on which the excise duty mentioned in paragraph 3 of the (No. 69) Order was paid at the rate provided for in that paragraph, shall be two shillings and two pence the gallon in lieu of the rate allowable immediately before the 28th day of April 1960, by virtue of paragraph 4 of the (No. 69) Order.

(4) It is hereby declared that it is expedient in the public interest that this Resolution shall have statutory effect under the provisions of the Provisional Collection of Taxes Act, 1927 (No. 7 of 1927).

Did I understand from the Minister during his Budget speech, that up to the present there is a duty levied on diesel oil for agricultural use?

Is the duty levied and recoverable by way of rebate?

That is right. This penny per gallon will cover agricultural tractors, railway locomotives, domestic paraffin, etc.

The Minister might clear up this point. Is the duty in the case of diesel oil recoverable in the case where the diesel oil has been used for agricultural purposes?

It will be free now.

Could the Minister clear up this point? I understood during his Budget speech that it was recoverable by way of rebate heretofore. Is that so?

No. First of all, there was always a duty on oil coming in but there was a rebate for certain purposes, the ones which I mentioned, until 1956. Then the rebate was not given. There was one penny left and we are taking off that penny now.

Very good.

Resolution put and agreed to.
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