asked the Minister for Finance if, having regard to the grave difficulties facing the glasshouse industry by reason of the considerable recent and pending increases in the cost of oil for heating, he will take steps to grant a rebate to the industry on oil prices to relieve them from the burden of taxation and to enable them to compete with foreign producers of food and flowers.
Ceisteanna—Questions. Oral Answers. - Heating Oil Cost.
17.
Neither customs nor excise duty is charged on oil used for heating purposes.
While heating oil is chargeable to turnover tax there is provision whereby commercial growers may, on application to the Revenue Commissioners, obtain their supplies tax-free.
The question of granting tax relief for heating oil used in the glasshouse industry does not, therefore, arise.