Ethanol, which is fully denatured and intended for use as a substitute fuel, is chargeable to mineral oil tax in accordance with section 96(2A) of the Finance Act 1999. Section 100 of the Finance Act 1999 provides for an exemption from the carbon charge component of the mineral oil tax rate, if Revenue is satisfied that the fuel is biofuel. On the basis of current rates, assuming the exemption for carbon tax applies, the net mineral oil tax rate payable on bioethanol for use as a propellant would be €541.84 per 1,000 litres and the net mineral oil tax rate on bioethanol for use other than as a propellant would be €47.36 per 1,000 litres. While the Deputy may be aware that any exemptions given or considered would have to be notified to the European Commission under State Aid rules, I have no plans at this time to introduce further reliefs in this area.