Simon Harris (Wicklow, Fine Gael) | Oireachtas source

I thank the Deputy for his amendments, which, as he outlined, propose changes to the levels of fine applying to mineral oil tax offences under section 102 of Finance Act 1999. The fines applicable for an offence of evasion, or attempted evasion of excise duty on excisable products were increased significantly in Finance Acts 2008 and 2010. For a summary conviction, the fine was increased to €5,000 in Finance Act 2008. For a conviction on indictment, the maximum fine was increased ten-fold under Finance Act 2010 to €126,970.

The Deputy seeks to separate out the penalties for offences relating to excise duty on mineral oil from offences relating to the other excisable products, that is, tobacco and alcohol products. In addition, the amendment would increase the fine on summary conviction to €10,000 and the fine on conviction on indictment to €150,000.

In response to the Deputy’s suggested amendment to increase the level of fine on summary to €10,000, I point out that the current set fine of €5,000 is already equal to the maximum applicable by a District Court. On the increase proposed in the maximum fine for an indictable offence to €150,000, the Minister for Finance points out that the courts decide on the fine to be applied in any particular case and in practice do not apply fines up to the existing limits. Therefore, at present, the Minister is not convinced that any purpose would be served by the proposed increase. However, I share the Deputy’s concern to ensure that penalties are a deterrent and the Minister will keep this matter under review, particularly as more cases are finalised in the courts.

The Minister does not believe that the penalties and fines for offences relating to excise duty on mineral oil should be set at different levels from those relating to excise duty on tobacco and alcohol products. On the basis of these considerations, he cannot accept the amendments.

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