Stephen Donnelly (Wicklow, Independent)
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To ask the Minister for Finance the amount of duty collected annually for rapeseed oil; if a cost benefit analysis has been conducted on this duty; and if he will make a statement on the matter. [54797/12]

Michael Noonan (Limerick City, Fine Gael)
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The Revenue Commissioners, who are responsible for collecting duty on motor vehicle fuel, inform me that rapeseed oil, when used as a fuel in diesel motor engines, is categorised as a substitute fuel for auto-diesel and is chargeable to duty at the rate for auto-diesel. However, as it is a biofuel, rapeseed oil is relieved from carbon charges. No differentiation is made between the different types of substitute auto-fuel upon which tax is paid. Accordingly, the duty paid on rapeseed oil cannot be ascertained specifically. In 2011 duty was collected on 73,400 litres of substitute fuel for auto-diesel amounting to €31,247. To date in 2012, duty of €42,188 has been collected on 99,000 litres of such fuel. The duty on substitute fuels, including rapeseed oil, is imposed by Council Directive 2003/96/EC (the Energy Tax Directive) and consequently a cost benefit analysis is not relevant.