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3 2000

FINANCE ACT, 2000

PART 2

Customs and Excise

Miscellaneous

Tobacco products.

90. —(1) In this section and in Schedule 3

“the Act of 1977” means the Finance (Excise Duty on Tobacco Products) Act, 1977 ;

“cigarettes”, “cigars”, “fine-cut tobacco for the rolling of cigarettes” and “smoking tobacco” have the same meanings as they have in the Act of 1977 (as amended by section 86 of the Finance Act, 1997 ).

(2) The duty of excise on tobacco products imposed by section 2 of the Act of 1977, shall, in lieu of the several rates specified in Schedule 4 to the Finance Act, 1999 , be charged, levied and paid, as on and from 2 December 1999, at the several rates specified in Schedule 3.

Hydrocarbons.

91. —(1) In this section—

“kerosene” means hydrocarbon (heavy) oil of which more than 50 per cent by volume distils at a temperature not exceeding 240° Celsius;

“the Order of 1975” means the Imposition of Duties (No. 221) (Excise Duties) Order, 1975 (S.I. No. 307 of 1975);

“the Order of 1987” means the Imposition of Duties (No. 285) (Excise Duties) Order, 1987 (S.I. No. 19 of 1987);

“tax warehouse” has the meaning assigned to it by section 103 of the Finance Act, 1992 .

(2) The amount of any rebate allowed under paragraph 12(3) of the Order of 1975 shall, in respect of any kerosene, which is imported or delivered from a tax warehouse on or after 2 December, 1999, be the amount of excise duty chargeable less an amount calculated at the rate of £2.50 per hectolitre in lieu of the rate specified in paragraph 5(8) of the Order of 1987.

Rates of mineral oil tax.

92. —The Finance Act, 1999 , is amended by the substitution of the following Schedule for Schedule 2:

“SCHEDULE 2

Rates Of Mineral Oil Tax

Description of Product

Rate of Duty

£

Light Oil:

Leaded petrol

361.36 per 1,000 litres

Unleaded petrol

294.44 per 1,000 litres

Super unleaded petrol

357.22 per 1,000 litres

Aviation gasoline

180.68 per 1,000 litres

Heavy Oil:

Used as a propellant

256.14 per 1,000 litres

Kerosene used other than as a propellant

25.00 per 1,000 litres

Fuel oil

10.60 per 1,000 litres

Other heavy oil

37.30 per 1,000 litres

Liquefied Petroleum Gas:

Used as a propellant

41.75 per 1,000 litres

Other liquefied petroleum gas

14.30 per 1,000 litres

Substitute Fuel:

Used as a propellant

256.14 per 1,000 litres

Other substitute fuel

37.30 per 1,000 litres

Amendment of section 94 (interpretation, Chapter 1) of Finance Act, 1999.

93. Section 94 of the Finance Act, 1999 , is amended in subsection (1) by—

(a) the insertion of the following definitions:

“‘dumper’ means a vehicle not exceeding 3 metres cubed in capacity when level loaded, and that is designed and constructed for use on sites of construction works (including road construction and house and other building works) for the purpose of conveying concrete, rubble, earth or other like material, where the person taking out the licence required under section 1 of the Finance (Excise Duties) (Vehicles) Act, 1952 , shows to the satisfaction of the licensing authority that the vehicle is used mainly on such sites, and on public roads—

(a) for the purpose of proceeding to and from the site where it is to be used (and when so proceeding neither carries nor hauls any load other than such as is necessary for its propulsion or equipment), or

(b) for the purpose of conveying concrete, rubble, earth or like material for a distance of not more than one kilometre to and from any such site,

only;

‘kerosene’ means heavy oil of which more than 50 per cent by volume distils at a temperature not exceeding 240° Celsius;

‘ships’ stores’ means stores on board a ship or aircraft for use on a voyage from a place in the State to a place outside the State;”,

(b) the substitution of—

(i) the following definition for the definition of “marker”:

“‘marker’ means any substance added, or to be added, to mineral oils primarily for the purpose of the identification of such oils for excise duty purposes;”, and

(ii) the following definition for the definition of “propellant”:

“‘propellant’ means—

(a) in relation to mineral oil, mineral oil used for combustion in the engine of a motor vehicle, or

(b) in relation to heavy oil with a sulphur content greater than 50 milligrammes per kilogramme, such heavy oil used for combustion in the engine of a train;”,

and

(c) the insertion in the definition of “motor vehicle” of “a dumper or” after “a road roller or”.

Amendment of paragraph 12 of Imposition of Duties (No. 221) (Excise Duties) Order, 1975 (S.I. No. 307 of 1975).

94. —(1) Paragraph 12 of the Imposition of Duties (No. 221) (Excise Duties) Order, 1975 (S.I. No. 307 of 1975), is amended by the substitution of the following subparagraph for subparagraph (11)

“(11) Where a person who—

(a) carries on a passenger road service within the meaning of section 2 of the Road Transport Act, 1932 , pursuant to a passenger licence granted under section 11 of that Act,

(b) lawfully carries on, other than pursuant to such a licence, such a passenger road service,

(c) provides a school transport service pursuant to an agreement with the Minister for Education and Science, or

(d) carries on a passenger road service or provides a school transport service pursuant to an agreement with a person to whom clause (a), (b) or (c), as may be appropriate, applies,

shows to the satisfaction of the Revenue Commissioners that hydrocarbon oil on which the duty of excise imposed by this paragraph has been paid has been used by such person for combustion in the engine of a mechanically propelled vehicle used in the provision of such service, the Revenue Commissioners shall, subject to compliance with such conditions as they think fit, repay to such person the amount of duty less an amount calculated at the rate of £17.90 per 1,000 litres on hydrocarbon oil so used, on receipt of a claim in respect thereof by such person in such form as they may direct, provided that no repayment may be made in respect of a claim made after the experation of 4 months from the date on which the hydrocarbon oil was so used without the consent of the Revenue Commissioners.”.

(2) Subparagraph (11) of the said paragraph 12 (inserted by this section) shall, on and from such day as may be specified by order of the Minister for Finance, apply only to hydrocarbon oil with a maximum sulphur content of 50 milligrammes per kilogramme.

(3) A claim under the said subparagraph (11) may be made—

(a) subject to subsection (2), in respect of hydrocarbon oil used after the coming into operation of this section, or

(b) in respect of hydrocarbon oil used at any time during the period commencing on 1 January 1997, or such earlier date as may be prescribed by order of the Revenue Commissioners, and ending on the coming into operation of this section, provided that such claim is made on or before such other date as may be so prescribed.

Amendment of section 99 (passenger road services) of Finance Act, 1999.

95. —(1) Section 99 of the Finance Act, 1999 , is amended by the substitution of the following subsection for subsection (1):

“(1) Where a person who—

(a) carries on a passenger road service within the meaning of section 2 of the Road Transport Act, 1932 , pursuant to a passenger licence granted under section 11 of that Act,

(b) lawfully carries on, other than pursuant to such a licence, such a passenger road service,

(c) provides a school transport service pursuant to an agreement with the Minister for Education and Science, or

(d) carries on a passenger road service or provides a school transport service pursuant to an agreement with a person to whom paragraph (a), (b) or (c), as may be appropriate, applies,

shows to the satisfaction of the Commissioners that heavy oil on which mineral oil tax has been paid has been used by such person for combustion in the engine of a mechanically propelled vehicle used in the provision of such service, the Commissioners shall, subject to compliance with such conditions as they may think fit, repay to such person the amount of mineral oil tax paid less an amount calculated at the rate of £17.90 per 1,000 litres on such mineral oil so used.”.

(2) Subsection (1) of the said section 99 (inserted by this section) shall, on and from such day as may be specified by order of the Minister for Finance, apply only to heavy oil with a maximum sulphur content of 50 milligrammes per kilogramme.

Hydrocarbon oil used in trains.

96. —(1) In this section “the Order of 1975” means the Imposition of Duties (No. 221) (Excise Duties) Order, 1975 (S.I. No. 307 of 1975).

(2) Notwithstanding the provisions of paragraph 12(3) of the Order of 1975, the rebate allowed under that paragraph shall, in respect of hydrocarbon oil used in the engine of a train, apply only to such oil with a maximum sulphur content of 50 milligrammes per kilogramme.

(3) It shall be an offence for a person to use for combustion in the engine of a train, or to keep in the fuel tank of a train, hydrocarbon oil that has a sulphur content greater than 50 milligrammes per kilogramme—

(a) where any duty of excise payable in respect thereof under paragraph 12(1) of that Order has not been paid, or

(b) on which a rebate under paragraph 12(3) of that Order has been allowed.

(4) Without prejudice to any other penalty to which a person may be liable, where such person is guilty of an offence under subsection (3), he or she shall be liable on summary conviction to a fine of £1,000.

(5) References in subsection (13) and subsection (13A) (inserted by section 78 of the Finance Act, 1974 ) of section 21 of the Finance Act, 1935 , to a motor vehicle shall be construed as including references to a train.

(6) This section shall come into operation on such day as the Minister for Finance may appoint by order.

Amendment of section 103 (presumptions in certain proceedings) of Finance Act, 1999.

97. Section 103 of the Finance Act, 1999 , is amended by the substitution of the following subsection for subsection (1):

“(1) Where, in proceedings for an offence under section 102 consisting of the use of mineral oil as a propellant, or the keeping of mineral oil in a fuel tank in contravention of that section, it is proved that a fuel tank contained mineral oil, it shall be presumed (unless the contrary is proved) that such mineral oil was used as a propellant or kept in the fuel tank concerned in contravention of that section, as may be appropriate, and to have been so used or kept by—

(a) the owner of the vehicle concerned or, if a person other than the owner was, at the time of the alleged commission of the offence, entitled to the possession of the vehicle, the person so entitled, and

(b) any other person who at the time of the alleged commission of the offence was in charge of the vehicle.”.

Amendment of section 104 (appeals to Revenue Commissioners) of Finance Act, 1995.

98. Section 104 of the Finance Act, 1995 , is amended—

(a) by the insertion of the following subsection after subsection (2):

“(2A) Any person who is the subject of any of the following acts of the Commissioners:

(a) a refusal to approve a person as an authorised warehousekeeper or a premises as a tax warehouse under section 105 of the Finance Act, 1992 , or a revocation, under that section, of any such approval that has been granted,

(b) a refusal to approve a person as a tax representative under section 108 of the Finance Act, 1992 , or a revocation, under that section, of any such approval that has been granted,

(c) a refusal to grant registration of a trader under section 110(4) of the Finance Act, 1992 , or a revocation, under that section, of any such registration that has been granted,

(d) a decision in relation to the registration of a vehicle, or the amendment of an entry in or the deletion of an entry from, the register referred to in section 131 of the Finance Act, 1992, by the Commissioners, or on their behalf, under that section 131,

(e) a determination of an open market selling price of a vehicle under section 133(2) of the Finance Act, 1992 , or

(f) a granting, refusal or revocation of an authorisation under section 136 of the Finance Act, 1992 , or a decision in relation to the arrangements for payment of vehicle registration tax under that section 136,

may appeal against such an act to the Commissioners.”;

(b) in subsection (3), by the substitution of “(1), (2) or (2A)” for “(1) or (2)”; and

(c) in subsection (4), by the substitution of the following paragraphs for paragraphs (c) and (d):

“(c) the repayment of a duty of excise,

(d) the notification by the Commissioners of a refusal of a repayment by them of a duty of excise, or

(e) the notification by the Commissioners of the doing by them of an act referred to in subsection (2A),”.

Delegation of certain powers of the Revenue Commissioners.

99. —Chapter IV of Part II of the Finance Act, 1992 , is amended—

(a) by the insertion of the following section after section 130A:

“130B.—(1) For the purposes of this Chapter, and subject to the direction and control of the Commissioners, any power, function or duty conferred or imposed on them may, subject to subsection (2), be exercised or performed on their behalf by an officer of the Commissioners.

(2) Any power, function or duty conferred or imposed on the Commissioners by—

(a) paragraph (c) of subsection (1) of section 131,

(b) paragraphs (c) and (d) of subsection (2) of section 133, or

(c) subsections (2) and (3) of section 136,

may be exercised or performed on their behalf, and subject to their direction and control, by an officer of the Commissioners authorised by them in writing for the purposes of that section.”,

and

(b) in section 131A by the deletion of subsection (8).

Amendment of section 131 (registration of vehicles by Revenue Commissioners) of Finance Act, 1992.

100. Section 131 of the Finance Act, 1992 , is amended by the substitution of the following subsection for subsection (5):

“(5) The Commissioners shall assign in the prescribed manner a unique identification mark to each vehicle entered in the register and shall cause to be issued to the owner of the vehicle a certificate of registration in the prescribed form in respect of each such vehicle.”.

Amendment of section 133 (chargeable value of Finance Act. 1992.

101. Section 133 of the Finance Act, 1992 , is amended in subsection (2)—

(a) by the substitution of the following paragraph for paragraph (c):

“(c) Notwithstanding the provisions of paragraph (b), where a price stands declared for a vehicle in accordance with this subsection which, in the opinion of the Commissioners, is higher or lower than the open market selling price at which a vehicle of that model and specification or a vehicle of a similar type and character is being offered for sale in the State while such price stands declared, the open market selling price may be determined from time to time by the Commissioners for the purposes of this section.”,

and

(b) in paragraph (d) (inserted by the Finance (No. 2) Act, 1992 ). by the substitution of “may be determined from time to time” for “may be determined”.

Excise duty on foreign travel.

102. —The duty of excise on the issue of passenger tickets imposed by subsection (2) of section 65 of the Finance Act, 1982 , shall not be charged or levied on or after 1 January 2000.

Excise duty on public dancing licence, occasional licence, special exemption order and authorisation to a club.

103. Section 78 of the Finance Act, 1980 , is amended—

(a) by the substitution of the following subsection for subsection (6):

“(6) The duty imposed by this section on a licence shall be paid to the Courts Service for and on behalf of the Revenue Commissioners, or to such other body as may be appointed by the Commissioners, on the lodging of the notice in writing of the application for the licence with the appropriate District Court Clerk.”,

and

(b) by the substitution of the following subsection for subsection (7):

“(7) Notwithstanding anything to the contrary contained in any Act, a licence which is liable to a duty imposed by this section shall not be granted unless the duty has been paid in accordance with subsection (6).”

Excise duty on registration of clubs.

104. Section 48 of the Finance Act, 1989 , is amended—

(a) by the deletion of subsection (1),

(b) by the substitution of the following subsection for subsection (3):

“(3) The duty imposed by this section on a certificate of registration shall be paid to the Courts Service for and on behalf of the Revenue Commissioners, or to such other body as may be appointed by the Commissioners, on the lodging of the application in writing for registration or renewal of registration under section 2 of the Registration of Clubs (Ireland) Act, 1904, with the appropriate District Court Clerk.”,

and

(c) by the substitution of the following subsection for subsection (4):

“(4) Notwithstanding anything to the contrary contained in any Act, a certificate of registration of a club which is liable to the duty imposed by this section shall not be granted unless the duty has been paid in accordance with subsection (3).”.

Imposition of duty on liquor licences for National Cultural Institutions.

105. —(1) There shall be charged, levied and paid on every licence granted pursuant to section 62 of the National Cultural Institutions Act, 1997 , and on the due renewal of every such licence a duty of excise of £200.

(2) A licence granted by the Revenue Commissioners pursuant to section 62 of the National Cultural Institutions Act, 1997 , shall expire at midnight on the next following 30 September after the commencement of the period to which the licence relates.

Tax clearance in relation to excise licences.

106. Section 62 of the National Cultural Institutions Act, 1997 , is amended by the insertion of the following after subsection (2):

“(2A) Notwithstanding anything to the contrary in any other enactment, a licence shall not be granted or renewed by the Revenue Commissioners under this section in respect of any period commencing on or after 1 October 2000 unless a tax clearance certificate in relation to the licence or its renewal has been issued in accordance with section 1094 of the Taxes Consolidation Act, 1997 .”.