Written answers
Wednesday, 6 April 2011
Department of Finance
Motor Fuels
9:00 pm
Noel Harrington (Cork South West, Fine Gael)
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Question 54: To ask the Minister for Finance his plans to re-introduce the fuel rebate for small private bus operators which are not registered for VAT; and if he will make a statement on the matter. [6970/11]
Michael Noonan (Limerick City, Fine Gael)
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A derogation under EU Directive 2003/96 on Energy Taxation allowed the application of a reduced rate of Mineral Oil Tax to fuel used for the purposes of certain road passenger services. That derogation has expired and the arrangement was, therefore, terminated by the Finance Act 2008. It would not be possible, having regard to the relevant provisions of EU law, to re-introduce a scheme of that nature for those services.
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