Michael Noonan (Limerick City, Fine Gael) | Oireachtas source

Amendment No. 75 is the proposed amendment to subsection (5)(b) of the new section and would have the effect of permanently disqualifying a transport operator from the benefits of the repayment scheme for any breach of mineral oil tax licensing requirements and for any breach of control requirements set down in the mineral oil tax regulations. I appreciate the intention of the amendment is to eliminate abuse by restricting the operation but the Revenue Commissioners considered that this approach would be disproportionate for minor failures and breaches - for instance, documentary and record-keeping requirements. The intention is instead to use restrictions as an incentive for ongoing compliance by operators with transport mineral oil regulations. We agree with the sentiment but we think it is disproportionate.