PART 2

Excise

78 .— Section 75 of the Finance Act 2003 is amended by inserting the following after subsection (3):

“(4) In the case of spirits which are not in liquid form, alcohol products tax shall be charged on the alcohol content of such spirits, expressed in terms of the equivalent % vol.”.

79 .— The Finance Act 1999 is amended—

(a) by substituting the following for Schedule 2 to that Act, as amended by section 64 of the Finance Act 2005 :

“SCHEDULE 2

Rates of Mineral Oil Tax

(With effect as on and from 8 December 2005)

”,

and

(b) with effect as on and from such day as the Minister may appoint by order, by substituting the following for Schedule 2 (inserted by paragraph (a)) to that Act:

“SCHEDULE 2

Rates of Mineral Oil Tax

”.

80 .— Section 94 of the Finance Act 1999 is amended in subsection (1) by substituting the following definition for the definition of “coal” (inserted by the Finance Act 2005 ):

“ ‘ coal ’ includes coal and lignite, solid fuels manufactured from coal and lignite, and any other energy product within the meaning of Article 2.1 of the Directive in solid form, other than peat or wood, where such product is used or intended for use as heating fuel;”.

81 .— Chapter 1 of Part 2 of the Finance Act 1999 is amended by substituting the following for section 98A (inserted by the Finance Act 2004 ):

“98A.— (1) Where the Minister, after consultation with the Minister for Communications, Marine and Natural Resources—

(a) is satisfied that any biofuel is essential to a pilot project undertaken in the State which is designed either to produce biofuel or to test the technical viability of biofuel as motor fuel, or

(b) approves any other project which relates to biofuel,

a relief from mineral oil tax shall, subject to such conditions as the Commissioners may impose, apply to such biofuel.

(2) An application for relief under subsection (1) shall be made in writing to the Minister and the applicant shall—

(a) furnish such information as the Minister may reasonably require,

(b) show to the satisfaction of the Minister that such applicant can provide a suitable premises and the equipment necessary for the project concerned.

(3) Relief under subsection (1) may, as determined by the Minister, be restricted to—

(a) a specified quantity of biofuel, and

(b) a specified period in which such biofuel may be produced or supplied for use in the project,

and such quantity or period may be increased or extended by the Minister following consultation with the Minister for Communications, Marine and Natural Resources.

(4) Relief under subsection (1) may be withdrawn where any condition referred to in that subsection has not been complied with and where the Minister so thinks fit. The Commissioners may transmit to the Minister any information relevant to such non-compliance.

(5) Relief under subsection (1) may be granted by the Commissioners by means of remission or repayment.

(6) Claims for repayment under subsection (5) shall be in such form as the Commissioners may direct and shall be in respect of biofuel produced or supplied, as the case may be, within a period of not less than one and not more than 6 calendar months. A repayment under subsection (5) may not be made unless the claim is made within 4 months following the end of each such period or within such longer period as the Commissioners may, in any particular case, allow.

(7) This section comes into operation on such day as the Minister may appoint by order and, other than in respect of a claim under subsection (6), ceases to have effect after 31 December 2010.”.

82 .— (1) Subject to subsection (2), in each provision specified in column (1) of the Table to this section for the amount set out in column (2) of that Table at that entry there shall be substituted the amount set out at the corresponding entry in column (3) of that Table.

(2) Subsection (1) applies as respects an offence committed on a day after the passing of this Act.

TABLE

83 .— Section 153 of the Finance Act 2001 is amended by inserting the following after subsection (1):

“(1A) Without prejudice to the generality of subsection (1), regulations under this section may contain such incidental, supplementary and consequential provisions as appear to the Commissioners to be necessary for the purposes of giving full effect to the Directive.”.

84 .— Section 81 of the Finance Act 2003 is amended by inserting the following after subsection (1):

“(1A) Without prejudice to the generality of subsection (1), regulations made under this section may contain such incidental, supplementary and consequential provisions as appear to the Commissioners to be necessary for the purposes of giving full effect to the Directive or to Council Directive No. 92/84/EEC of 19 October 1992 ⁸ .”.

85 .— Section 104 of the Finance Act 1999 is amended by inserting the following after subsection (1):

“(1A) Without prejudice to the generality of subsection (1), regulations made under this section may contain such incidental, supplementary and consequential provisions as appear to the Commissioners to be necessary for the purposes of giving full effect to the Directive, Council Directive No. 95/60/EC of 27 November 1995 ⁹ and Commission Decision No. 2001/574/EC of 13 July 2001 ¹⁰ .”.

86 .— Section 8 of the Finance (Excise Duty on Tobacco Products) Act 1977 is amended by the insertion of the following after subsection (1):

“(1A) Without prejudice to the generality of subsection (1), regulations under this section may contain such incidental, supplementary and consequential provisions as appear to the Revenue Commissioners to be necessary for the purposes of giving full effect to Council Directive No. 92/79/EEC of 19 October 1992 ¹¹ , Council Directive No. 92/80/EEC of 19 October 1992 ¹² and Council Directive No. 95/59/EC of 27 November 1995 ¹³ .”.

87 .— Section 83 of the Finance Act 2005 is amended by inserting the following after subsection (1):

“(1A) Without prejudice to the generality of subsection (1), regulations under this section may contain such incidental, supplementary and consequential provisions as appear to the Commissioners to be necessary for the purposes of giving full effect to Council Directive No. 92/79/EEC of 19 October 1992 ¹⁴ , Council Directive No. 92/80/EEC of 19 October 1992 ¹⁵ and Council Directive No. 95/59/EC of 27 November 1995 ¹⁶ .”.

88 .— Chapter IV of Part II of the Finance Act 1992 is amended by substituting the following for section 135C (inserted by section 168 of Finance Act 2001):

“135C.— (1) In this section—

‘hybrid electric vehicle’ means a vehicle that derives its motive power from a combination of an electric motor and an internal combustion engine and is capable of being driven on electric propulsion alone for a material part of its normal driving cycle;

‘flexible fuel vehicle’ means a vehicle that derives its motive power from an internal combustion engine that is capable of using a blend of ethanol and petrol, where such blend contains a minimum of 85 per cent ethanol.

(2) Where a person first registers a category A vehicle or a category B vehicle during the period from 1 January 2006 to 31 December 2007 and the Commissioners are satisfied that the vehicle is—

(a) a series production hybrid electric vehicle, or

(b) a series production flexible fuel vehicle,

the Commissioners may remit or repay to that person 50 per cent of the vehicle registration tax payable or paid in accordance with paragraphs (a), (aa), (b) or (c) of section 132(3).”.

89 .— Section 141 of the Finance Act 1992 is amended by inserting the following after subsection (3):

“(3A) Without prejudice to the generality of subsection (3), regulations under that subsection may contain such incidental, supplementary and consequential provisions as appear to the Minister to be necessary for the purposes of giving full effect to the Directives, Council Directive 83/182/EEC of 23 April 1983 ¹⁷ and Council Directive 83/183/EEC of 23 April 1983 ¹⁸ .”.

90 .— (1) Section 67 of the Finance Act 2002 is amended in subsection (1) by substituting “1 per cent” for “2 per cent”.

(2) This section comes into operation on 1 July 2006.

91 .— (1) Chapter 1 of Part 2 of the Finance Act 2002 is amended by substituting the following section for section 71:

“71.— (1) Every bookmaker who makes, lays or otherwise enters into any bet shall pay the betting duty duly payable on the amount of that bet under section 67 and shall not demand or otherwise require from the person with whom he or she makes, lays or otherwise enters into that bet any additional payment in respect of the betting duty payable.

(2) Betting duty which a bookmaker pays pursuant to subsection (1) shall not be allowed as a deduction by any person in computing the amount of profits or losses of a bookmaking business for Income Tax or Corporation Tax purposes.”.

(2) This section comes into operation on 1 July 2006.

⁸OJ No. L316 of 31.10.1992, p.29

⁹OJ No. L291 of 6.12.1995, p.46

¹⁰OJ No. L203 of 28.7.2001, p.20

¹¹OJ No. L316 of 31.10.1992, p.8

¹²OJ No. L316 of 31.10.1992, p.10

¹³OJ No. L291 of 6.12.1995, p.40

¹⁴OJ No. L316 of 31.10.1992, p.8

¹⁵OJ No. L316 of 31.10.1992, p.10

¹⁶OJ No. L291 of 6.12.1995, p.40

¹⁷OJ No. L105 of 23.4.1983, p.59

¹⁸OJ No. L105 of 23.4.1983, p.64