asked the Minister for Finance if he will state in the case of a company (details supplied) whether the Government will make an order under section 1 of the Imposition of Duties Act, 1957 (No. 7 of 1957) section 22 of the Finance Act, 1962 and section 46 of the Finance Act, 1975 similar to Imposition of Duties (No. 265) (Excise Duty on Hydrocarbon Oils) Order 1983 because of the importance of oil to the company.
Written Answers. - Fuel Oil Excise Duty.
695.
The Imposition of Duties (No. 265) (Excise Duty on Hydrocarbon Oils) Order, 1983, which grants a specific exemption from the payment of excise duty for fuel oil used for the manufacture of alumina, was made on foot of assurances given to a specific company in the early nineteen seventies. The Government were advised that these assurances formed a legally binding commitment. The circumstances which gave rise to the relief are therefore unique and cannot be considered to set a precedent. It is not proposed to extend the exemption to any other industries.