22 Fuels and lubricants present in land motor vehicles and special containers

(1) Subject to paragraphs (2) to (4), tax shall not be charged on the importation of—

(a) fuel contained in the standard tanks of private and commercial motor vehicles, including motor cycles and special containers,

(b) fuel contained in portable tanks carried by private motor vehicles and motor cycles, with a maximum of 10 litres per vehicle,

(c) lubricants carried in motor vehicles and required for their normal operation during the journey in question.

(2) In paragraph (1)—

“commercial motor vehicle” means any motorised road vehicle (including tractors and trailers) which by its type of construction and equipment is designed for and capable of transporting, whether for payment or not—

(a) more than 9 persons including the driver, or

(b) goods,

and any road vehicle for a special purpose other than transport as such;

“private motor vehicle” means any motor vehicle not covered by the definition of “commercial motor vehicle”;

“standard tanks” means—

(a) the tanks permanently fixed by the manufacturer to all motor vehicles of the same type as the vehicle in question and whose permanent fitting enables fuel to be used directly, both for the purposes of propulsion and, where appropriate, for the operation during transport of refrigeration systems and other systems, and

(b) tanks permanently fixed by the manufacturer to all containers of the same type as the container in question and whose permanent fitting enables fuel to be used directly for the operation, during transport, of refrigeration systems and other systems with which special containers are equipped,

and includes gas tanks fitted to motor vehicles designed for the direct use of gas as a fuel and tanks fitted to ancillary systems with which the vehicle may be equipped;

“special container” means any container fitted with specially designed apparatus for refrigeration systems, oxygenation systems, thermal insulation systems, or other systems.

(3) Fuel the subject of relief under paragraph (1) shall not be used in a vehicle other than that in which it was imported nor be removed from that vehicle and stored, except during necessary repairs to that vehicle, or transferred for a consideration or free of charge by the importer.

(4) Non-compliance with paragraph (3) shall give rise to application of tax on the goods at the rate in force on the date of such non-compliance, on the basis of the type of goods and the value for the purposes of tax chargeable at importation ascertained or accepted on that date by the Revenue Commissioners.