Toddy O'Sullivan
Question:72 Mr. T. O'Sullivan asked the Minister for Finance if he has any plans to remove the VAT on smokeless coal; and if he will make a statement on the matter.
Written Answers. - VAT on Smokeless Coal.
I am unable to remove VAT from smokeless coal as EC law prohibits the introduction of new zero rates. I should add that, even if I were not so constrained, any concession to smokeless coal, would, in equity, have to be extended to other domestic fuel products. I am also inclined to the view that the VAT system is not necessarily the appropriate mechanism for trying to further environmental or ecological objectives.