S.I. No. 279/1977:

IMPOSITION OF DUTIES (No. 232) (HYDROCARBON OILS) ORDER, 1977.

IMPOSITION OF DUTIES (No. 232) (HYDROCARBON OILS) ORDER, 1977.

The Government, in exercise of the powers conferred on them by section 1 of the Imposition of Duties Act, 1957 (No. 7 of 1957), hereby order as follows:

1. This Order may be cited as the Imposition of Duties (No. 232) (Hydrocarbon Oils) Order, 1977, and shall come into operation on the 1st day of September, 1977.

2. In this Order--

"duty" means the duty of excise imposed on certain hydrocarbon oils by paragraph 12 of the Imposition of Duties (No. 221) (Excise Duties) Order, 1975 ( S.I. No. 307 of 1975 ), as amended by section 40 (8) of the Finance Act, 1976 (No. 16 of 1976);

"glasshouse" means any building or structure made of glass or other transparent or translucent material, which is used for growing horticultural produce and is artificially heated from a heating unit permanently installed in the building or structure;

"horticultural producer" means a person growing horticultural produce;

"horticultural produce" means fruit, vegetables (including fungi) of a kind grown for human consumption, flowers, pot plants, herbs, seeds, bulbs, trees and shrubs.

3. This Order shall apply to hydrocarbon oil delivered to a horticultural producer on or after the 1st day of September, 1977.

4. Where a horticultural producer shows to the satisfaction of the Revenue Commissioners that hydrocarbon oil to which this Order applies and on which duty has been paid was used by him either--

( a ) in the production of horticultural produce in one or more than one glasshouse of a total area of not less than a quarter of an acre, or

( b ) in the cultivation of mushrooms in one or more than one building or structure of a total area of not less than 3,000 square feet,

the Revenue Commissioners shall repay the duty paid on the quantity of oil so used.

5. Except where the Revenue Commissioners otherwise allow, an application by a horticultural producer for repayment of duty under this Order shall be in respect of deliveries of hydrocarbon oil received by that producer within a period of six months and shall be made not later than three months following the end of each such period.

GIVEN under the Official Seal of the Government, this 30th day of August, 1977.

SEÁN Ó LOINSIGH,

Taoiseach.

EXPLANATORY NOTE.

This Order provides for repayment of excise duty charged at the net rate of 2p per gallon on fuel oils used in the production of horticultural produce in commercial glasshouses or in commercial mushroom production.