The Commission has referred Ireland to the EU's Court of Justice for failing to implement EU rules on excise duties on fuel. Ireland was allowed to apply an exemption on fuel used by disabled people for their motor vehicles However, at the end of 2006 this exceptional treatment came to an end but Ireland continued to operate the exemption.

In May 2010, the Commission formally requested Ireland to take action within a two-month time limit to ensure full compliance with EU rules in regard to excise duty relief on fuel. However, Ireland has still not amended its legislation to the satisfaction of the Commission.

For further details see http://europa.eu/rapid/pressReleasesAction.do?reference=IP/11/1280&format=HTML&aged=0&language=en&guiLanguage=en