Finance Act, 2002
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Passenger road services. |
93.—(1) The Finance Act, 1999 , is amended in Chapter 1 of Part 2 by substituting the following section for section 99: | |
“99.—(1) Where a person who— | ||
(a) carries on a passenger road service within the meaning of section 2 of the Road Transport Act, 1932 , pursuant to a passenger licence granted under section 11 of that Act. | ||
(b) lawfully carries on, other than pursuant to such a licence, such a passenger road service, | ||
(c) provides a school transport service pursuant to an agreement with the Minister for Education and Science, | ||
(d) carries on a passenger road service or provides a school transport service pursuant to an agreement with a person to whom and in respect of such service to which paragraph (a), (b) or (c), as may be appropriate, applies, or | ||
(e) subject to subsection (2), carries for reward tourists by road under contracts for group transport, | ||
shows to the satisfaction of the Commissioners that heavy oil on which mineral oil tax has been paid has been used by such person for combustion in the engine of a mechanically propelled vehicle, on the route travelled by such vehicle in the course of providing such service or in the course of such carriage of tourists, the Commissioners shall, subject to compliance with such conditions as they may think fit, repay to such person the amount of mineral oil tax paid less an amount calculated at the rate of €22.72 per 1,000 litres on such mineral oil so used. | ||
(2) Repayments in respect of the carriage of tourists referred to in paragraph (e) of subsection (1) shall be made only where— | ||
(a) such carriage is under a contract for a tour over a period of at least three days, and which includes the provision of accommodation for each night during that period for all tourists carried, and | ||
(b) the vehicle used in the course of providing such carriage is— | ||
(i) a single-deck touring coach having dimensions as designated by the manufacturer of not less than 2,700 millimetres in height, not less than 8,000 millimetres in length, not less than 950 millimetres in floor height and with an underfloor luggage capacity of not less than 3 cubic metres, or | ||
(ii) a double-deck touring coach having dimensions as designated by the manufacturer of not more than 4,300 millimetres in height and not less than 10,000 millimetres in length. | ||
(3) (a) Claims for repayment under subsection (1) shall be made in such form as the Commissioners may direct and shall be in respect of oil used within a period of not less than one and not more than 6 calendar months. | ||
(b) A repayment under subsection (1) 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. | ||
(4) Where a person has obligations under the Acts within the meaning of subsection (3) of section 1095 of the Taxes Consolidation Act, 1997 , a repayment under subsection (1) may not be made to such person unless a current tax clearance certificate, valid on the date of authorisation of such repayment, has been issued to such person in accordance with that section.”. | ||
(2) This section shall come into operation on such day as the Minister for Finance may by order appoint. |