Finance Act 2008
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Amendment of Chapter 1 (mineral oil tax) of Part 2 of Finance Act 1999. |
72.— (1) Chapter 1 of Part 2 of the Finance Act 1999 is amended— | |
(a) in section 94(1)— | ||
(i) by deleting the definitions of “alumina”, “leaded petrol”, “super unleaded petrol”, and “unleaded petrol”, | ||
(ii) by inserting the following definition after the definition of “off-road dumper”: | ||
“ ‘ petrol ’ means any light oil, other than aviation gasoline, suitable for use as a propellant;”, | ||
(iii) by substituting the following definition for the definition of “private pleasure craft”: | ||
“ ‘private pleasure navigation’ means navigation in any craft, by its owner or the natural or legal person who enjoys its use either through hire or through any other means, for other than commercial purposes, and in particular other than for the carriage of passengers or goods, the supply of services for consideration or for the purposes of public authorities;”, | ||
(b) in section 96— | ||
(i) in paragraph (a) of subsection (2A) by substituting “petrol” for “unleaded petrol” in both places where it occurs, | ||
(ii) in paragraph (b) of subsection (2A) by deleting “with a maximum sulphur content as provided for in that Schedule”, | ||
(c) by inserting the following after section 97— | ||
“Private pleasure navigation. | ||
97A.— (1) Subject to subsections (2) and (3), heavy oil which has been taxed at the rate specified in Schedule 2 for other heavy oil (referred to in this section as “marked gas oil”) may be used for private pleasure navigation. | ||
(2) Where subsection (1) applies, the owner of the craft used for private pleasure navigation shall, not later than the first day of March following the calendar year in which the marked gas oil was purchased for such use, deliver to an officer— | ||
(a) a return, in such form as the Commissioners may require, of the quantity in litres of marked gas oil purchased in that calendar year, and | ||
(b) payment of an amount of mineral oil tax calculated at the rate of 32.069 cent per litre (which is the difference between the mineral oil tax rate for marked gas oil and the rate for heavy oil used for private pleasure navigation) on such quantity. | ||
(3) The owner referred to in subsection (2) shall, together with vouched receipts for all purchases of the marked gas oil concerned, maintain a record of such purchases, in such form as the Commissioners may require. | ||
Private pleasure flying. | ||
97B.— (1) Subject to subsections (2) and (6), heavy oil which has not been taxed at the rate specified in Schedule 2 for heavy oil used for air navigation, may be used for private pleasure flying. | ||
(2) Where subsection (1) applies, the person who has used the heavy oil concerned shall, not later than the first day of March following the calendar year in which the heavy oil was so used, deliver to an officer— | ||
(a) a return, in such form as the Commissioners may require, of the quantity in litres of such heavy oil purchased for private pleasure flying in that calendar year, and | ||
(b) payment of the mineral oil tax, calculated at the rate set down in Schedule 2 for heavy oil used for air navigation, on such quantity. | ||
(3) Subject to subsection (4), where it is shown to the satisfaction of the Commissioners that aviation gasoline, on which mineral oil tax has been paid, has been used for air navigation other than private pleasure flying, the Commissioners shall, subject to compliance with such conditions as they may think fit to impose, repay to the user of such aviation gasoline the amount of mineral oil tax paid less an amount calculated at the rate of €166.16 per 1,000 litres. | ||
(4) Subsection (3) shall only apply to aviation gasoline on which mineral oil tax has been paid on a date subsequent to the coming into operation of this section. | ||
(5) (a) Claims for repayment under subsection (3) shall be made in such form as the Commissioners may direct and shall be in respect of aviation gasoline used within a period of not less than one and not more than 6 calendar months. | ||
(b) A repayment under subsection (3) may not be made unless the claim is made within 4 months following the end of each such period or within such longer period as the Commissioners may, in any particular case, allow. | ||
(6) For the purposes of the return and payment under subsection (2), and the repayment under subsection (3), the persons concerned shall maintain, in such form as the Commissioners may require, full and accurate records of purchase, receipt, storage and usage of the fuel concerned.”, | ||
(d) by deleting section 99, | ||
(e) in section 100(1)— | ||
(i) by deleting paragraphs (e) and (j), | ||
(ii) by substituting the following for paragraph (g): | ||
“(g) mineral oil intended for use or which has been used for chemical reduction or in electrolytic or metallurgical processes;”, | ||
(iii) in paragraph (h), by substituting “private pleasure navigation” for “in private pleasure craft”, | ||
(iv) in paragraph (n), by substituting “a craft used for private pleasure navigation” for “private pleasure craft”, | ||
(v) by inserting the following after paragraph (n): | ||
“(o) mineral oil intended for use or which has been used to produce electricity, where such electricity is either subject to Electricity Tax under subsection (1) of section 58 of the Finance Act 2008, or is supplied for consumption outside the State.”. | ||
(2) (a) Except where paragraph (b) or (c) applies, this section comes into operation on 1 November 2008. | ||
(b) Subparagraph (v) of paragraph (e) of subsection (1) comes into operation on 1 October 2008. | ||
(c) Subparagraph (ii) of paragraph (e) of subsection (1) and, in so far as it relates to the deletion of paragraph (e) of section 100 (1) of the Finance Act 1999 , subparagraph (i) of that paragraph come into operation from the date of passing of this Act. |