Finance Act 2012
|
Amendment of Chapter 1 (mineral oil tax) of Part 2 of Finance Act 1999. |
78.— (1) Chapter 1 of Part 2 of the Finance Act 1999 is amended— | |
(a) in section 94(1) by deleting the definitions of “business use”, “charitable organisation”, “dual use”, “energy intensive business”, “horticultural produce”, “horticultural producer”, “household”, “land”, “mineralogical process” and “ships’ stores”, | ||
(b) in section 94(1) by substituting the following for the definition of “ASTM”: | ||
“ ‘ASTM’ means ASTM International (formerly known as the American Society for Testing and Materials);”, | ||
(c) in section 94(1) by substituting the following for the definition of “biofuel”: | ||
“ ‘biofuel’ means any substitute fuel made from biomass;”, | ||
(d) in section 94(1) by substituting the following for the definition of “coal”: | ||
“ ‘coal’ includes coal and lignite, solid fuel manufactured from coal and lignite, and any other energy product within the meaning of Article 2.1 of the Directive in solid form;”, | ||
(e) in section 94(1) by substituting the following for the definition of “dumper”: | ||
“ ‘dumper’ means a vehicle described in paragraph 2(a) of Part 1 of the Schedule to the Finance (Excise Duties)(Vehicles) Act 1952;”, | ||
(f) in section 94(1) by inserting the following after the definition of “fuel oil”: | ||
“ ‘gas oil’ means heavy oil of which not more than 50 per cent by volume distils at a temperature not exceeding 240 degrees Celsius and of which more than 50 per cent by volume distils at a temperature not exceeding 340 degrees Celsius;”, | ||
(g) in section 94(1) by substituting the following for the definition of “marker”: | ||
“ ‘marker’ means any substance that is required, under excise law or by another Member State, to be added to mineral oil for the purpose of identifying that mineral oil as being for use otherwise than as a propellant;”, | ||
(h) in section 94(1) by substituting the following for the definition of “mineral oil”: | ||
“ ‘mineral oil’ means hydrocarbon oil, liquefied petroleum gas, substitute fuel and additives;”, | ||
(i) in section 94(1) by substituting the following for the definition of “off-road dumper”: | ||
“ ‘off-road dumper’ means a vehicle described in paragraph 2(b) of Part 1 of the Schedule to the Finance (Excise Duties)(Vehicles) Act 1952;”, | ||
(j) in section 94(1) by substituting the following for the definition of “propellant”: | ||
“ ‘propellant’ means— | ||
(a) in relation to mineral oil in the State, mineral oil used for combustion in the engine of a motor vehicle, or | ||
(b) in relation to mineral oil in another Member State, mineral oil that is subject to a minimum rate specified for motor fuel under Article 7.1 and Annex 1 Table A of the Directive;”, | ||
(k) in section 94(1) by substituting the following for the definition of “special container”: | ||
“ ‘special container’ means any freight container fitted with specially designed apparatus for the purpose of refrigeration, oxygenation, thermal insulation or other similar purposes;”, | ||
(l) in section 94(1) by substituting the following for the definition of “substitute fuel”: | ||
“ ‘substitute fuel’ means any product in liquid form, other than— | ||
(a) a mineral oil of a description for which a rate is specified in Schedule 2, or | ||
(b) an additive, | ||
that is used, intended for use, or suitable for use as motor or heating fuel;”, | ||
(m) in section 94 by substituting the following for subsection (2): | ||
“(2) (a) In this Chapter ‘fuel tank’ means any tank or other vessel in or on a motor vehicle, which is used, or is capable of being used, to supply fuel for combustion— | ||
(i) in the engine of the motor vehicle for the purposes of propulsion of that vehicle, or | ||
(ii) in the engine of another motor vehicle which can provide traction for those purposes. | ||
(b) For the purposes of paragraph (a) it shall be presumed, until the contrary is shown, that a tank or other vessel referred to in that paragraph is capable of being used to supply fuel for the purposes of propulsion if there is any outlet from the tank or vessel other than— | ||
(i) an outlet which is permanently and solely for the supply of fuel for refrigeration, oxygenation, thermal insulation or other specialised systems in or on the motor vehicle, or | ||
(ii) in the case of an oil road tanker, an outlet which is solely for discharging fuel from the tanker.”, | ||
(n) by substituting the following for section 95: | ||
“95.— (1) Subject to the provisions of this Chapter, and any regulations made under it, a duty of excise, to be known as mineral oil tax, shall be charged, levied and paid— | ||
(a) on all mineral oil— | ||
(i) released for consumption in the State, or | ||
(ii) released for consumption in another Member State, and brought into the State, | ||
and | ||
(b) on all coal that is brought into, or produced in, the State. | ||
(2) Liability to mineral oil tax on mineral oil shall arise at the time when that mineral oil is— | ||
(a) released for consumption in the State, or | ||
(b) following release for consumption in another Member State, brought into the State. | ||
(3) For the purposes of charging mineral oil tax on mineral oil, the volume of mineral oil shall be ascertained at a temperature of 15 degrees Celsius and in the manner specified by the Commissioners. | ||
(4) Any mineral oil that is the product of recycling is liable to mineral oil tax in accordance with section 96(3), and no allowance shall be made for any mineral oil tax that may have been paid on the mineral oil that was subjected to recycling. | ||
(5) Notwithstanding the generality of subsection (1), only mineral oil and coal which come within the definition of ‘energy products’ in Article 2.1 of the Directive, substitute fuel and additives shall be subject to mineral oil tax.”, | ||
(o) by deleting section 95A, | ||
(p) in section 96 by substituting the following for subsection (3): | ||
“(3) The rate of mineral oil tax charged on recycled mineral oil under section 95(4) shall be— | ||
(a) where that mineral oil is used, or intended for use, as a propellant, the rate specified in Schedule 2 for heavy oil used as a propellant, and | ||
(b) where that mineral oil is used, or intended for use, otherwise than as a propellant, the rate so specified for other heavy oil.”, | ||
(q) by substituting the following for section 100: | ||
“100.— (1) Subject to such conditions as the Commissioners may prescribe or otherwise impose, a relief from mineral oil tax shall be granted on any mineral oil that is shown to the satisfaction of the Commissioners— | ||
(a) to be intended for use, or to have been used, for purposes other than motor or heating fuel, | ||
(b) to be intended for use, or to have been used, for chemical reduction or in electrolytic or metallurgical processes, | ||
(c) to be 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, | ||
(d) to be intended for use, or to have been used, by a manufacturer in the production of mineral oil, | ||
(e) to be heavy oil which is intended for use, or which has been used, in aircraft engines during testing and maintenance of those engines, or | ||
(f) to be intended solely for use, or to have been solely used, to produce electricity, where that electricity is subject to electricity tax under section 58 (1) of the Finance Act 2008 or is supplied for consumption outside the State. | ||
(2) Subject to such conditions as the Commissioners may prescribe or otherwise impose, a relief from mineral oil tax shall be granted on any mineral oil that is shown to the satisfaction of the Commissioners— | ||
(a) to be intended for use, or to have been used, as fuel for the purpose of sea navigation, including sea-fishing but not including private pleasure navigation, or | ||
(b) to be heavy oil intended for use, or to have been used, as fuel for the purpose of air navigation other than private pleasure flying. | ||
(3) The relief under subsection (2)(a) applies to mineral oil used for heating, refrigeration or thermal insulation on board ships and boats, but does not apply to mineral oil used for industrial purposes on floating structures designed for those purposes. | ||
(4) Subject to such conditions as the Commissioners may prescribe or otherwise impose, a relief from mineral oil tax shall be granted on any mineral oil that is— | ||
(a) present in the fuel tank of a motor vehicle, at the time that vehicle is brought into the State from another Member State by a private individual, or in a single portable vessel with a capacity of not more than 10 litres that is in that vehicle at that time, where the mineral oil has, in that Member State, been released for consumption as a propellant, | ||
(b) present in the standard tank of a commercial motor vehicle, or any other commercial mechanically propelled vehicle, at the time that vehicle is brought into the State from another Member State, where that mineral oil has been— | ||
(i) released for consumption as a propellant in another Member State, or | ||
(ii) released for consumption otherwise than as a propellant in another Member State and is permitted, under the law in force in that Member State, to be used in that vehicle, | ||
or | ||
(c) present in the standard tank of a craft used for private pleasure navigation at the time that craft is brought into the State from another Member State by a private individual, including any such mineral oil that has been marked in accordance with the requirements of that other Member State, where the use for private pleasure navigation of mineral oil so marked is permitted by that Member State. | ||
(5) Subject to such conditions as the Commissioners may prescribe or otherwise impose, a relief from the carbon charge shall apply— | ||
(a) to any mineral oil that is shown to the satisfaction of the Commissioners to be biofuel, and | ||
(b) where biofuel has been mixed or blended with any other mineral oil, to the biofuel content of any such mixture or blend. | ||
(6) Subject to such conditions as the Commissioners may prescribe or otherwise impose, a relief from the carbon charge shall apply to any mineral oil that is shown to the satisfaction of the Commissioners to be intended for use, or to have been used— | ||
(a) in an installation that is covered by a greenhouse gas emissions permit, or | ||
(b) for environmentally friendly heat and power cogeneration (other than micro-cogeneration within the meaning of Directive 2004/8/EC of the European Parliament and of the Council of 11 February 2004 14 ), where it is determined, by a competent authority designated for the purpose by the Minister, that such cogeneration meets the requirements for high-efficiency cogeneration under Directive 2004/8/EC of the European Parliament and of the Council of 11 February 2004. | ||
(7) Where mineral oil is eligible for relief under any provision of this section, effect may be given to that relief by means of remission or repayment of mineral oil tax. | ||
(8) (a) Claims for repayment under subsection (7) shall be made in such form as the Commissioners may direct and shall be in respect of mineral oil used within a period of not less than one and not more than 6 months. | ||
(b) Except where the Commissioners may in any particular case allow, a repayment claim shall be made within 4 months following the end of the period referred to in paragraph (a).”, | ||
(r) by inserting the following after section 100: | ||
“Mineral oil tax on coal. | ||
100A.— (1) In this section— | ||
‘business use’, subject to Article 11 of the Directive, means use by a business entity which independently carries out, in any place, the supply of goods and services; | ||
‘charitable organisation’ means any body of persons, or trust, established for charitable purposes; | ||
‘dual use’ means use both as a heating fuel and for purposes other than as a motor fuel and heating fuel and includes use for chemical reduction and in electrolytic and metallurgical processes; | ||
‘energy intensive business’ means any business entity where either the purchases of energy products and electricity amount to at least 3 per cent of the production value, or the mineral oil tax payable amounts to at least 0.5 per cent of the added value; | ||
‘household’ means a premises used as a dwelling; | ||
‘mineralogical process’ means a process classified in the NACE nomenclature under code DI 26 ‘manufacture of other non-metallic mineral products’ in Council Regulation (EEC) No. 3037/90 of 9 October 1990 15 on the statistical classification of economic activities in the European Community. | ||
(2) Liability to mineral oil tax on coal shall arise at the time that coal is the subject of final delivery, and shall be paid by the person to whom it is delivered. | ||
(3) Every person who makes final delivery of coal, otherwise than to households or to charitable organisations, and every person who is liable to pay mineral oil tax on coal, shall register for that purpose with the Commissioners in accordance with such procedures as the Commissioners may prescribe or otherwise impose. | ||
(4) 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, or | ||
(j) for purposes other than as motor or heating fuel. | ||
(5) Without prejudice to subsection (4), 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 that is not an energy intensive business and that holds a greenhouse gas emissions permit. | ||
(6) Where coal is eligible for relief under any provision of this section, effect may be given to that relief by means of remission or repayment of mineral oil tax. | ||
(7) (a) Claims for repayment under subsection (6) shall be made in such form as the Commissioners may direct and shall be in respect of coal delivered within a period of not less than one and not more than 6 months. | ||
(b) Except where the Commissioners may in any particular case allow, a repayment claim shall be made within 4 months following the period referred to in paragraph (a).”, | ||
(s) by substituting the following for section 101: | ||
“Licensing of mineral oil traders. | ||
101.— (1) Every person who— | ||
(a) produces, sells or deals in, | ||
(b) keeps for sale or delivery, or | ||
(c) delivers, | ||
any mineral oil (other than additives) for use as a propellant, or any aviation gasoline, shall hold a licence (in this section referred to as an ‘auto-fuel trader’s licence’) granted by the Commissioners under this section. | ||
(2) Every person who— | ||
(a) produces, sells or deals in, | ||
(b) keeps for sale or delivery, or | ||
(c) delivers, | ||
any gas oil or kerosene that is, under section 97, liable to a rate lower than the appropriate standard rate, shall hold a licence (in this section referred to as a ‘marked fuel trader’s licence’) granted by the Commissioners under this section. | ||
(3) For the purposes of subsections (1) and (2), a person must hold a separate auto-fuel trader’s licence or marked fuel trader’s licence for each premises in which the mineral oil concerned is produced and each premises or, in the case of a marked fuel trader’s licence, place, in which it is— | ||
(a) sold or dealt in, or | ||
(b) kept for sale or delivery, | ||
by the person. | ||
(4) (a) Except where paragraph (c) applies a person shall only deliver mineral oil referred to in subsection (1) from a premises in respect of which an auto-fuel trader’s licence is in force. | ||
(b) Except where paragraph (c) applies a person shall only deliver mineral oil referred to in subsection (2) from a premises or place in respect of which a marked fuel trader’s licence is in force. | ||
(c) Paragraphs (a) and (b) shall not apply to any delivery of mineral oil from a place outside the State, where that delivery is a consignment carried out in accordance with the particular requirements that apply to it under Chapter 2A or 2B of Part 2 of the Finance Act 2001 and the Control of Excisable Products Regulations 2010 ( S.I. No. 146 of 2010 ). | ||
(5) (a) Subsections (2) and (3) shall not apply to persons and premises or places that are, for the time being, approved under Regulation 38 of the Mineral Oil Tax Regulations 2001( S.I. No. 442 of 2001 ). | ||
(b) The approvals referred to in paragraph (a) shall cease to have effect on such date as the Commissioners may prescribe. | ||
(6) The Commissioners may, subject to subsections (7) and (8), grant to a person an auto-fuel trader’s licence or a marked fuel trader’s licence— | ||
(a) on application to the Commissioners in writing and on receipt by them of such information as they may reasonably require, and | ||
(b) where the appropriate excise duty under subsection (10) has been paid. | ||
(7) (a) The particular activity or activities referred to in subsections (1) and (2) for which a person is licensed may be specified by the Commissioners in relation to each auto-fuel trader’s licence or marked fuel trader’s licence, as the case may be. | ||
(b) An auto-fuel trader’s licence and a marked fuel trader’s licence— | ||
(i) shall be subject to conditions specified in relation to the licence, concerning the security and suitability, to the satisfaction of the Commissioners, of any premises or place concerned and of all tanks and other equipment used for mineral oils on that premises or place, and | ||
(ii) may be subject to such other conditions as the Commissioners may so specify. | ||
(c) Different conditions may be specified under paragraph (b), having regard to the activity or activities to which the licence relates, the mineral oil concerned and the circumstances of each particular case. | ||
(d) The Commissioners may at any time vary the conditions referred to in paragraph (b). | ||
(8) An auto-fuel trader’s licence or a marked fuel trader’s licence shall not be granted— | ||
(a) where the applicant (or, where the applicant is a company, any director or person having control of that company within the meaning of section 11 of the Taxes Consolidation Act 1997 ) has, in the 10 years before the application, been convicted of any indictable offence under the Acts referred to in section 1078 (1) of the Taxes Consolidation Act 1997 , or any corresponding offence under the law of another Member State, | ||
(b) where the applicant does not hold a current tax clearance certificate issued under section 1094 of the Taxes Consolidation Act 1997 , or | ||
(c) where the applicant does not, when required, show to the satisfaction of the Commissioners that the applicant, and the premises or place concerned, can satisfy such conditions as may be imposed by the Commissioners. | ||
(9) The Commissioners may revoke an auto-fuel trader’s licence or a marked fuel trader’s licence where— | ||
(a) the holder of the licence, or the premises or place concerned, contravenes or fails to satisfy the conditions specified in relation to the licence, | ||
(b) the holder of the licence is guilty of an offence referred to in subsection (8)(a), or contravenes or fails to comply with any requirement of excise law in relation to the production, sale or dealing in, keeping or delivery of mineral oil. | ||
(10) A duty of excise shall be charged, levied and paid, at the rate of €250, on every auto-fuel trader’s licence and marked fuel trader’s licence granted under this section. | ||
(11) An auto-fuel trader’s licence and a marked fuel trader’s licence shall, at all times be clearly displayed at the premises or place in respect of which that licence has been granted. | ||
(12) An auto-fuel trader’s licence and a marked fuel trader’s licence shall, except where— | ||
(a) another date is prescribed, or | ||
(b) a licence is revoked under subsection (9), | ||
continue in force until the next following 30 June after the date on which it came into force. | ||
(13) The Commissioners may compile a list of persons who hold an auto-fuel trader’s licence or a marked fuel trader’s licence, and of the premises or places in respect of which those licences are in force, and notwithstanding any obligation to maintain secrecy or any other restriction on the disclosure or production of information obtained by or furnished to them, the Commissioners may, by electronic means or otherwise, make those lists available to the public.”, | ||
(t) by deleting section 101A, | ||
(u) in section 102(1) by substituting the following for subparagraph (iii) of paragraph (b): | ||
“(iii) any mineral oil containing any marker required by another Member State,”, | ||
(v) in section 102(1) by substituting the following for paragraphs (d), (da) and (e): | ||
“(d) to produce, sell or deal in, keep for sale or delivery, or deliver any mineral oil (other than additives) for use as a propellant, or any aviation gasoline, where that person is not, in relation to those activities, the holder of an auto-fuel trader’s licence granted under section 101(1), | ||
(e) to produce, sell or deal in, keep for sale or delivery, or deliver any gas oil or kerosene that is, under section 97, liable to a rate lower than the appropriate standard rate, where that person is not, in relation to those activities, the holder of a marked fuel trader’s licence granted under section 101(2), | ||
(f) where that person is the holder of an auto-fuel trader’s licence granted under section 101(1), or a marked fuel trader’s licence granted under section 101(2), to fail to display the licence at the premises or place to which that licence relates, or | ||
(g) to contravene, or fail to comply with, a temporary prohibition of trade order under section 102A.”, | ||
(w) in section 102 (1A) by substituting the following for subparagraph (iii) of paragraph (b): | ||
“(iii) any mineral oil containing any marker required by another Member State.”, | ||
(x) in section 102 by substituting the following for subsection (3): | ||
“(3) It is an offence under this subsection— | ||
(a) without the consent in writing of the Commissioners, to remove or attempt to remove or be knowingly concerned in removing or attempting to remove any marker from any mineral oil, | ||
(b) to knowingly deal in any mineral oil from which a marker has been removed, or to which any thing has been added for the purpose of impeding the identification of a marker in any mineral oil, or | ||
(c) to keep or have prohibited goods on any premises or other land or on any vehicle.”, | ||
(y) in section 102 by substituting the following for subsection (5): | ||
“(5) (a) Any mineral oil in respect of which an offence under subsection (1), (1A), (1B) or (3) was committed, and any substance mixed with that mineral oil, is liable to forfeiture. | ||
(b) Where any mineral oil is liable to forfeiture under paragraph (a), for an offence relating to the sale, dealing in, or keeping for sale or delivery of mineral oil at a premises or place, any pumps, vessels or other equipment, used at that premises or place for supplying the mineral oil concerned, are liable to forfeiture.”, | ||
and | ||
(z) by deleting section 105. | ||
(2) Paragraphs (s), (v) and (y) of subsection (1) come into operation on such day or days as the Minister may appoint by order, and different days may be so appointed for different provisions and for different purposes. | ||