Clare Daly (Dublin North, Socialist Party)
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168. To ask the Minister for Finance the action he will take in view of the ECJ order that the refund of excise duty on fuel used by disabled drivers is unlawful and in breach of the excise directive [22302/13]

Michael Noonan (Limerick City, Fine Gael)
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The ECJ Judgement, which was made on 25 April 2013, declares that Ireland has failed to meet its obligations under the Energy Tax Directive by continuing to grant an exemption from excise duty on fuel used by disabled persons for motor vehicles. The implications of the Judgement and the options available to meet the requirements of the Directive are being examined by my Department.