I propose to take Questions Nos. 221 and 222 together.
The 2009 report of the Commission on Taxation recommended a deferral system be introduced for the collection of mineral oil taxes. The report noted there was no reason for the absence of a deferral system which imposed an unfair burden on the industry and was contrary to the practice in other EU Member States.
I provided for a deferral of excise duty on Mineral Oil in the Finance Act 2014 bringing Mineral Oil excise payment arrangements into line with the other main excises such as tobacco and alcohol. The measure had been sought by the Irish Petroleum Industry Association (IPIA) for a number of years and was also supported by IBEC, SIMI, Retail Excellence Ireland and the Minister for Communications Energy & Natural Resources. Aside from bringing the excise duty on Mineral Oil into line with the other excises, I had other reasons for introducing this measure. This measure will increase security of supply of fuel, provide access to more favourable terms for retailers and reduce the administrative burden for the Revenue Commissioners.
As part of the annual Budget and Finance Bill process, my Department receives pre-budget submissions from a wide variety of stakeholders. My officials also meet with many of the stakeholders. In this context officials met with delegations representing the IPIA in November 2012, September 2013 and July 2014. At each of these meetings the IPIA delegation included a representative of the company referred to in the question.
Neither myself nor officials from my Department have received direct correspondence from or met with the person referred to, or representatives of his company, outside of the IPIA delegations referred to above, in relation to this matter.