John McGuinness (Carlow-Kilkenny, Fianna Fail)
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196. To ask the Minister for Finance if the refund of excise on petrol and diesel due to a person (details supplied) in County Kilkenny has been made in full; the consultation that took place with stakeholders regarding the change in payment times; if such payments will be made to a post office or to a credit union account; and if he will make a statement on the matter. [39566/15]

Michael Noonan (Limerick City, Fine Gael)
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From 1969 to 2014, the Disabled Drivers and Disabled Passengers (Tax Concessions) Scheme provided for the repayment of excise duty on fuel used by beneficiaries of the Scheme. Following a judgement of the Court of Justice of the European Union of April 2013, the repayment of excise element of the Scheme was found to be incompatible with the Energy Tax Directive. Following negotiations with the European Commission it was agreed that the repayment of excise duty should be discontinued as of 31 December 2014.

As a result of this, the Revenue Commissioners did not have the necessary legal authority to make repayments in respect of fuel used on and after 1 January 2015. Accordingly, if a beneficiary of the Scheme made a twelve month claim which started in 2014 and concluded in 2015, the portion of the claim in respect of 2014 was repaid.

As I stated in March 2014, to ensure that no beneficiary of the Scheme lost out as a result of the Court's ruling, I decided to introduce a new fuel grant effective from 1 January 2015. This fuel grant will maintain the current practice of paying the sum 12 months in arrears, so that my Department shall make the first payments of the fuel grant from 1 January 2016 in respect of all fuel used during 2015.

The Fuel Grant will be paid at the same rate as the rates for repayment of excise duty on fuel. Accordingly, the rate for petrol will remain at €0.59 per litre, the rate for diesel will remain at €0.48 per litre, and the rate for liquefied petroleum gas will remain at €0.10 per litres.

My officials and officials from the Office of the Revenue Commissioners have been preparing the necessary administrative and legislative measures to ensure the fuel grant is paid from 1 January 2016. With the assistance of the Revenue Commissioners, a number of improvements have been made to the administration of the Scheme. Beneficiaries will now be able to apply for the fuel grant online on the Revenue website through the 'my Account' feature. Revenue will process the applications for my Department, and my Department shall make the payment directly to the beneficiaries bank or credit union account.

My Department cannot make payments by cheque. Accordingly, payments must be made to an account at a financial institution through the Single Euro Payments Area (SEPA) mechanism. I understand that many credit union accounts are capable of taking SEPA payments.

On 14 October 2015, my Department wrote to beneficiaries of the Scheme informing them of the changes to the fuel grant, and informing them that they can log on to the 'my Account' feature of the Revenue website from 1 January 2016 and claim the grant. My Department also informed beneficiaries that they may continue to receive the grant using a paper form if required. 

Officials from my Department and officials from the Office of the Revenue Commissioners are in regular contact with the Irish Wheelchair Association and the Disabled Drivers Association, who represent many of the beneficiaries of the Scheme. Both organisations have been kept informed of developments as regards the fuel grant, including the necessity to make payments from 1 January 2016 with respect to all fuel used during 2015.

I have made provision in sections 77, 78, 79, and 80 of the Finance Bill 2015 (as published) to provide the necessary legislative underpinning for the fuel grant. Following the enactment of the Finance Bill 2015, I shall made regulations providing for the payment of the fuel grant.

I have been advised by the Revenue Commissioners that on 23 July 2015, a repayment claim was received by the Revenue Commissioners from the person (details supplied). This claim was in respect of diesel covering the period 22 July 2014 to 21 July 2015. A repayment was made on 4 August 2015 in respect of the fuel used up to 31 December 2014. The balance due can be included in the person's claim under the new Fuel Grant scheme  for the period from 1 January to 31 December 2015.