Finance Act, 1999

Reliefs from mineral oil tax for certain mineral oils.

100.—(1) Subject to it being shown to the satisfaction of the Commissioners that the condition or conditions in this section which are necessary for eligibility for relief from mineral oil tax and any other conditions imposed by the Commissioners have been complied with, a relief from mineral oil tax shall be granted on—

(a) mineral oil used for purposes other than motor or heating fuel;

(b) any mineral oil on which mineral oil tax was paid and which was subsequently allowed by the Commissioners to be put in a tax warehouse;

(c) any mineral oil exported from the State to a place outside the European Union;

(d) any mineral oil shipped for use as ships' stores;

(e) fuel oil intended for use in, or in connection with, the manufacture of alumina, or for the maintenance of the manufactory in which the said manufacture is carried on;

(f) mineral oil present, at the time of importation into the State, in the standard tank of a motor vehicle provided that, in the case of oil in a fuel tank, such oil was released in a Member State for use as a propellant;

(g) mineral oil intended for use, or which has been used for injection into a blast furnace for the purposes of chemical reduction as an addition to the coke used as the principal fuel;

(h) mineral oil which is intended for use or has been used as fuel for the purpose of sea navigation, including sea-fishing, other than in private pleasure craft;

(i) heavy oil intended for use or which has been used as fuel for the purpose of air navigation other than private pleasure flying;

(j) used mineral oil which is recycled and which is used or intended for purposes other than as a propellant;

(k) mineral oil in respect of which the Minister thinks it proper to repay or remit mineral oil tax or part of that tax to the extent that the Minister thinks proper.

(2) Where mineral oil is eligible for relief from tax under the provisions of subsection (1) the relief may be granted by the Commissioners by means of remission or repayment of mineral oil tax.

(3) Claims for remission or repayment by virtue of subsection (2) shall be made in such form as the Commissioners may direct and shall be in respect of oil used within a period of one calendar month and no repayment may be made unless the claim is made within 3 months following the end of each such period or within such longer period as the Commissioners may, in any particular case, allow.