asked the Minister for Finance if he will consider, for VAT purposes, zero rating smokeless fuels in an effort to improve the air quality over our major cities.
Written Answers. - Smokeless Fuels Tax Relief.
47.
Smokeless fuels in common with most other fuels are subject to VAT at the low rate of 10 per cent. Zero rating, for whatever reason, is not an option since new zero rates are not permissible under EEC VAT law by which we are bound.