Finance Act 2005

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Amendment of section 100 (reliefs from mineral oil tax for certain mineral oils) of Finance Act 1999.

67.— Section 100 of the Finance Act 1999 is amended—

(a) in subsection (1) by substituting the following for paragraph (m) (inserted by the Finance Act 2004 ):

“(m) heavy oil which is intended for use or which has been used in aircraft engines during testing and maintenance of such engines;

(n) mineral oil present, at the time of importation into the State from another Member State, in the standard tank of a mechanically propelled vehicle, including a private pleasure craft, where such oil has not been released for use as a propellant but where such oil is permitted, under the laws in force in such Member State, to be used in such vehicle.”,

and

(b) by substituting, from such day as the Minister may appoint by order under section 70 , the following for subsections (2) and (3):

“(2) Without prejudice to subsection (1), and subject to such conditions as the Commissioners may prescribe or otherwise impose, a relief from mineral oil tax shall be granted in respect of coal which is shown to the satisfaction of the Commissioners to be intended for use or to have been used—

(a) for the generation of electricity,

(b) for combined heat and power generation,

(c) for agricultural, horticultural or piscicultural works, and in forestry,

(d) for dual use,

(e) for mineralogical processes,

(f) for household use,

(g) by a charitable organisation,

(h) as fuel for trains,

(i) by an energy intensive business which holds a greenhouse gas emissions permit.

(3) Without prejudice to subsections (1) and (2), and subject to such conditions as the Commissioners may prescribe or otherwise impose, a relief from mineral oil tax amounting to one-half of the chargeable rate shall be granted in respect of coal which is shown to the satisfaction of the Commissioners to be intended for use or to have been used by a business which is not an energy intensive business and which holds a greenhouse gas emissions permit.

(4) Where mineral oil is eligible for relief from tax under the provisions of subsection (1), (2) or (3) the relief may be granted by the Commissioners by means of remission or repayment of mineral oil tax.

(5)(a) Claims for remission or repayment under subsection (4) shall be made in such form as the Commissioners may direct and shall be in respect of coal delivered or other mineral oil used within a period of not less than one and not more than 6 calendar months.

(b) A repayment under subsection (4) 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.”.