andMr. Governey asked the Minister for Finance whether imported charcoal is subject to customs duties; if so, why and at what rate; if he is aware that health boards which provide charcoal to charitable organisations to keep meals-on-wheels warm while they are being delivered from communal kitchens to elderly and poor persons are required to pay a much higher price for such charcoal in this country than abroad; and if he will remove any customs or excise duties on charcoal and, if not, why.
Ceisteanna—Questions. Oral Answers. - Duty on Charcoal.
17.
There is no customs or excise duty on charcoal. Charcoal and all other fuels are liable to value-added tax at 5.26 per cent when imported or sold within the State. They were liable to turnover tax at the equivalent rate. I do not propose to make any special provisions in regard to charcoal.
I am not aware that health boards are required to pay a higher price for charcoal here compared with abroad. I understand that the basic price for manufactured charcoal in England is higher than here.
As regards value-added tax on charcoal the rate in Belgium is 14 per cent; in France, 23 per cent; in Germany, 12 per cent; in the Netherlands, 4 per cent; and in Denmark, 15 per cent. In the United Kingdom it is proposed to tax charcoal at 10 per cent.