Finance Act, 1989

Excise duties on hydrocarbon vendors' licences and amendment of section 73 (power to search premises in relation to hydrocarbon oil) of Finance Act, 1986.

45.—(1) The duty of excise imposed by paragraph 12 (12) of the Order of 1975 on a licence to be taken out annually by a person who sells or delivers hydrocarbon oil chargeable with the duty imposed by paragraph 12 (1) of the said Order shall be charged, levied and paid, as on and from the 1st day of July, 1989, at the rate of £20 in lieu of the rate specified in the said paragraph 12 (12).

(2) The duty of excise imposed by section 42 (4) (a) of the Finance Act, 1976 , on a licence to be taken out annually by a person who sells or delivers motor vehicle gas on any premises shall be charged, levied and paid, as on and from the 1st day of July, 1989, at the rate of £20 in lieu of the rate specified in the said section 42 (4) (a).

(3) (a) In this subsection “hydrocarbon light oil” means hydrocarbon oil chargeable with the duty of excise imposed by paragraph 11 of the Order of 1975.

(b) There shall be charged, levied and paid on a licence granted by the Revenue Commissioners to be taken out annually by every person who sells or delivers on any premises for use for combustion in the engine of a motor vehicle any hydrocarbon light oil a duty of excise (in this subsection referred to as the licence duty) of £20 and, where any such person so sells or delivers such oil on more than one premises, the licence duty shall be payable and the said licence shall be taken out annually by such person in respect of each of such premises separately.

(c) No person shall, on or after the 1st day of July, 1989, sell or deliver on any premises for use for combustion in the engine of a motor vehicle any hydrocarbon light oil unless he holds a licence granted under paragraph (b) and in force in respect of such premises.

(d) No person who deals in hydrocarbon light oil shall purchase or take delivery of any such oil for use for combustion in the engine of a motor vehicle from a person who is not the holder of a licence granted under paragraph (b) and in force.

(e) Every holder of a licence granted under paragraph (b) shall display such licence on the premises to which such licence relates.

(f) The Revenue Commissioners may make regulations for giving full effect to the provisions of this subsection and, in particular, for—

(i) regulating the issue, duration and renewal of and prescribing the form of licences on which the said licence duty is payable,

(ii) requiring a person who is the holder of a licence granted under paragraph (b) to keep in a specified manner specified accounts and records relating to all hydrocarbon light oil purchased, received, stored, sold or disposed of by him, to preserve for a specified period all books and documents relating to the purchase, receipt, sale and disposal by him of such oil, and to allow an officer of the Revenue Commissioners to inspect and to take copies of such accounts, records, books and documents, and

(iii) applying to the said licence duty any enactment for the time being in force relating to persons carrying on any trade which is for the time being subject to the law of excise.

(g) A person who contravenes the provisions of this subsection or who contravenes or fails to comply with a regulation under this subsection shall be guilty of an offence and shall be liable on summary conviction to an excise penalty of £1,000 and any hydrocarbon light oil in respect of which the offence was committed shall be liable to forfeiture.

(4) Where, in respect of any particular premises, a person is required to take out a licence under subsection (3) and a licence under paragraph 12 (12) of the Order of 1975 in respect of a period during which both of the licences are to remain in force, the Revenue Commissioners shall, notwithstanding subsections (1) and (3), on application to them by the said person in such manner and form as they may from time to time prescribe for this purpose, issue a licence to that person in respect of the said premises on payment of a duty of excise of £20 and the licence so issued shall be deemed to be licences granted, in respect of the said period, under the provisions of—

(a) subsection (3) and

(b) the said paragraph 12 (12),

and the said duty of excise shall be deemed to be the licence duty payable under those provisions, and those provisions shall apply accordingly.

(5) Section 73 of the Finance Act, 1986 , is hereby amended—

(a) by the substitution in subsection (2) of that section for “the duty of excise imposed by” of “either of the duties of excise imposed by paragraph 11 or” and the said subsection, as so amended, is set out in the Table to this section, and

(b) by the insertion after subsection (2) of that section of the following subsection:

“(2A) Where an officer of the Revenue Commissioners enters any premises under subsection (2), he may inspect any vessel, delivery pump or other container, or any vehicle found on the premises by the said officer containing any hydrocarbon oil or believed by the officer to contain hydrocarbon oil and may examine and take samples of any hydrocarbon oil contained in any such vessel, delivery pump or other container or vehicle and any person occupying or for the time being in charge of any such premises shall, when required by the said officer, give such facilities and assistance for inspecting and examining any vessel, delivery pump or other container or vehicle and for taking samples of or measuring the quantity of any hydrocarbon oil found on the said premises as the said officer may reasonably require.”.

TABLE

(2) An officer of the Revenue Commissioners may, at all reasonable times, enter any premises in which any dealing in hydrocarbon oil liable to either of the duties of excise imposed by paragraph 11 or paragraph 12 of the Order of 1975 is being or is reasonably believed by the officer to be carried on or in which any books, records, accounts or other documents relating or reasonably believed by the officer to relate to any dealing in such hydrocarbon oil are kept and may there require any person to produce all books, records, accounts or other documents relating to any dealing in such hydrocarbon oil and may search for, inspect, and take copies of or extracts from any such books, records, accounts or other documents relating or believed by the officer to relate to any dealing in such hydrocarbon oil and may remove and retain the said books, records, accounts or other documents relating or believed by the officer to relate to any dealing in such hydrocarbon oil and may remove and retain the said books, records, accounts or other documents for such period as may be reasonable for their further examination.