Written answers
Wednesday, 13 April 2011
Department of Finance
Tax Code
9:00 pm
Tom Fleming (Kerry South, Independent)
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Question 69: To ask the Minister for Finance if he will reintroduce the excise duty rebate scheme or an alternative scheme of reduced fuel prices for the coach touring holiday business. [7852/11]
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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