asked the Minister for Finance if he will detail the types of vehicles in which it is permissible to use rebated diesel fuel.

Rebated oil may be used as fuel in tractors designed and constructed for agricultural use and in any other vehicle not designed, constructed and suitable for use on roads. Examples of vehicles in which rebated oil may be used, therefore, include bulldozers, excavators, loading shovels and fork lift trucks.

May I take it that this type of oil may be used in vehicles taxed for agricultural purposes, in other words, taxed at £2.50 as in the case of agricultural tractors?

There is no objection to the use of rebated oil in vehicles which are taxed at the £2.50 rate when these are owned by farmers and used by them exclusively for agricultural purposes.

Could the Minister indicate why members of the customs and excise have been harrassing people who own this type vehicle, continually dipping and testing the diesels and threatening to bring prosecutions?

I am not aware of what the Deputy says and I certainly question his use of the word "harrassing". I doubt if there is any justification for that. I think the Deputy may take it that there is considerable experience from time to time in different parts of the country of efforts made to avail of this concession to defraud the revenue and it is the duty of the employees of the Revenue Commissioners to try to curb that activity.