asked the Minister for Finance if he will consider introducing legislation to allow for the repayment of the duty on oil lost through spillage in cases where he is satisfied that such spillage took place.
Ceisteanna—Questions. Oral Answers. - Duty Repayment on Oil Spillage.
18.
I am not prepared to sponsor legislation to provide for repayment of duty in the circumstances mentioned. Such provision could not be confined to oil and it would give rise to a multitude of claims for breakages, spillage, loss by fire, etc. These claims could not be satisfactorily checked since the goods would be out of official custody. Risk of loss in such cases is normally covered by insurance.