Revenue Commissioners v. Bus Eireann/Irish Bus [2004] IESC 94 (18 November 2004)

Revenue Commissioners v. Bus Eireann/Irish Bus [2004] IESC 94 (18 November 2004)

The definition of 'passenger road service' in Section 2 of the Road Transport Act 1932 is not limited to services operating wholly within the State. There is no legislative basis to restrict the rebate to fuel combusted only within the State. The intention of the legislature was to include services between the State and the United Kingdom within the scope of the Act, and thus Bus Eireann is entitled to the rebate for fuel purchased in the State, even if used outside the State.

Citation
[2004] IESC 94
Parties
Appellant/respondent to the Appeal: The Revenue Commissioners; Respondent/appellant in the Appeal: Bus Eireann-Irish Bus
Jurisdiction
Ireland
Judgment Date
18 November 2004
Procedural Posture
Appeal on Case Stated / Supreme Court Judgment
Outcome
appeal allowed
Legal Topics
Excise Duty Rebate, Definition of Passenger Road Service, Extraterritorial Application of Statutes
Tax Law Transport Law Statutory Interpretation Excise Duty Rebate Definition of Passenger Road Service Extraterritorial Application of Statutes

Case Brief

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Parties

The Revenue Commissioners

Appellant/respondent to the Appeal

Bus Eireann-Irish Bus

Respondent/appellant in the Appeal

Procedural Posture

Appeal on Case Stated / Supreme Court Judgment

Legal Issues

  1. 1 Whether Bus Eireann, while operating bus routes between places in the State and places in the United Kingdom, is carrying on a road passenger service within the meaning of Section 2 of the Road Transport Act 1932 and thus entitled to an excise duty rebate on fuel purchased in the State but used outside the State.

Ratio Decidendi

The definition of 'passenger road service' in Section 2 of the Road Transport Act 1932 is not limited to services operating wholly within the State. There is no legislative basis to restrict the rebate to fuel combusted only within the State. The intention of the legislature was to include services between the State and the United Kingdom within the scope of the Act, and thus Bus Eireann is entitled to the rebate for fuel purchased in the State, even if used outside the State.

Court Disposition

appeal allowed

Orders

  • The question raised in the case stated is answered in the affirmative: Bus Eireann is carrying on a road passenger service within the meaning of Section 2 of the Road Transport Act 1932 when operating routes between the State and the United Kingdom.