Chapter 1 of Part 2 of the Finance Act 1999 is amended by inserting the following after section 98:
(1) Where the Minister, after consultation with the Minister for Communications, Marine and Natural Resources, is satisfied that any biofuel is essential to a pilot project undertaken in the State which is designed either -
(a) to produce biofuel, or
(b) to test the technical viability of biofuel for use as motor fuel,
a relief from mineral oil tax shall, subject to such conditions as the Commissioners may impose, apply to such biofuel.
(2) An application for relief under subsection (1) shall be made in writing to the Minister on or before 31 December 2007 and the applicant shall -
(a) furnish such information as the Minister may reasonably require,
(b) show to the satisfaction of the Minister that such applicant can provide a suitable premises and the equipment necessary for the project concerned.
(3) Relief under subsection (1) may, as determined by the Minister, be restricted to
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