Simon Harris (Wicklow, Fine Gael) | Oireachtas source

The debate has moved on considerably from the amendment tabled by Deputy McGrath and that is understandable and perfectly acceptable given the seriousness of the issue. I will not have all the answers to hand on some of the wider issues outside of the Finance Bill but I have discussed this with my officials and I will ensure that we revert to each of the Deputies on the issues they raised.

To pick up on Deputy Naughten's comments, I know he had an exchange with the Minister for Finance on Committee Stage and he asked that consideration be given to an amendment to provide the same reporting conditions for petrol as currently apply to diesel. The Minister has given this consideration. Section 101 of the Finance Act 1999 provides that all mineral oil traders dealing in marked mineral oil, petrol or auto diesel must hold a mineral oil trader's licence issued by the Revenue Commissioners. Section 101(7) of the Act provides that the commissioners may specify the conditions applying to an auto fuel trader's licence and a marked fuel trader's licence and they may specify different conditions, having regard to the activities to which the licence relates. Accordingly, under the current legislation, the commissioners are empowered to apply the same reporting conditions to the supply of all mineral oils. However, until recently fuel fraud was largely confined to diesel laundering and in view of the low risk and large volume of petrol transactions up until recently, it was not considered necessary by Revenue to impose the additional administrative burden of daily reporting on the mineral oil trader for petrol transactions. However, in light of recent events and concerns that have been expressed by Members in this House and during the Committee Stage debate, the Revenue Commissioners, at the request of the Minister for Finance, are now reviewing this approach with regard to the reporting of petrol transactions. That is important and welcome.

As the commissioners are already empowered to specify that mineral oil traders dealing in petrol and diesel are subject to the same conditions and as it does not provide any additional assistance in that regard, the Minister would not be minded to accept an amendment but the Deputy will be able to see where the Minister wishes to go. We can assure the Deputy that the situation is being actively reviewed.

We already discussed on a previous occasion in this House the fact that staff resources within the State laboratory have now been prioritised in regard to this area. That is quite important. A large number of samples are awaiting testing. Speaking from memory, I think I gave figures to the House on the last occasion that one prosecution was pending and that there is a possible second prosecution.

From midnight on 31 March next year, there will be a new marker in use for all marked fuels, including kerosine, that will make the detection of the presence of marked fuels more effective. The new marker will be implemented in Ireland and in the UK simultaneously.

The Minister for Finance is taking this issue seriously. I hear clearly the frustration of Deputies on all sides of the House in relation to the frustration being expressed to them in their constituencies by people who have been adversely affected. The Minister has considered the issue of a VAT rebate on car repairs post-petrol stretching. We are guided by the EU VAT directive with which Irish VAT law must comply. EU VAT law does not allow for reductions in VAT based on a particular category of purchaser: in this case, persons affected by fuel crimes. A charge of VAT is based on the nature of the particular good or service supplied.

While we are not minded to accept the amendments put forward by Deputy McGrath I understand the logic by which they were put forward. As I have outlined, the courts do not currently apply the existing maximum levels of fines available to them. Obviously, a practical difficulty arises in relation to a summary conviction and the level of charge permitted within the District Court.

This is a matter which we are taking seriously. I think the Minister had a good engagement with Deputies on it on Committee Stage. I hope Deputies will welcome the progress made in terms of Revenue reviewing its approach to petrol vis-à-visdiesel. I will ensure through my officials that we revert to Deputies Mulherin, Calleary and others on the specific issues raised by them.

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