Jim O'Keeffe (Cork South West, Fine Gael)
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Question 255: To ask the Minister for Finance the reason the duty drawback relief which on 9 December 2009 was to be made available to those holding stocks of alcoholic drinks was withdrawn, giving rise to substantial losses to those holding such stocks, even though a methodology had been agreed with the Revenue Commissioners for the taking and the verification of such stocks; and if he will make a statement on the matter. [1050/10]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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I want to draw to the Deputy's attention that, in relation to the reduction in excise duty on alcohol products announced in my Budget Statement of 9 December 2009, no excise duty relief was provided in respect of alcohol products released prior to 10 December 2009.

I am advised by the Revenue Commissioners that the communication regarding the excise duty drawback relief, was unauthorised and issued in error on Thursday 10 December 2009 by a Revenue officer to a small number of traders that were dealt with by that particular officer. As soon as the error was identified, the recipients were notified by lunch-time on Friday 11 December 2009 and the communication was withdrawn. The Revenue Commissioners also issued a clarification to all staff to the effect that there was no provision for the application of the reduced rates before midnight on 9 December; and that the previous rates of tax were to apply in all such cases. This clarification was also posted on the Revenue website. There is no provision in law to allow the refund of the difference in excise duty rates applicable pre- and post-Budget 2010.