Dáil Éireann Debate, Tuesday - 8 December 2015
156. Deputy Sean Fleming asked the Minister for Finance the arrangements in place for persons to pay a compromise sum to the Revenue Commissioners for breach of the regulations regarding mineral oil containing a prescribed marker in their private car, if the payment can be made in instalments, when these provisions came into effect; and if he will make a statement on the matter. [43842/15]
Amharc ar fhreagraThe Revenue Commissioners have responsibility for the collection of mineral oil tax and for tackling illicit trade in mineral oil products. The use of marked mineral oil in the fuel tank of a private car is an offence under Section 102 of the Finance Act 1999. The penalty for this offence, prescribed in Section 102 of the Act, is a fine of €5,000, on summary conviction. Section 130 of the Finance Act 2001 permits the courts to mitigate the amount of the penalty by a maximum of 50% to €2,500.
Under the provisions of Section 1065 of the Taxes Consolidation Act, 1997 on mitigation of fines and penalties and in accordance with the care and management provisions relating to mineral oil tax, Revenue may, depending on the circumstances of a case, offer an offender the option of settling a case in lieu of legal proceedings on payment of a compromise penalty. These arrangements have been in place for many years.
Where it is determined that a case is suitable to be dealt with by way of a compromise penalty in lieu of legal proceedings, Revenue will write to the offender indicating that they are disposed to deal with the offence in that way. The letter will specify the details of the detection and the offence, advise the offender of the amount of the compromise penalty and the timescale in which it must be paid (generally within a month). The penalty must be paid in full in a single payment sum for this compromise arrangement to be extended by Revenue.
