Financial Resolution No. 2: Mineral Oil Tax

Minister for Health (Deputy Simon Harris)

I move:

(1) THAT for the purposes of the tax charged by virtue of section 95 of the Finance Act 1999 (No. 2 of 1999), that Act be amended, with effect as on and from 9 October 2019—

(a) in section 96(1B), by substituting “A is the amount to be charged per tonne of CO2 emitted, being €26 in the case of petrol, aviation gasoline, and heavy oil used as a propellant or for air navigation or for private pleasure navigation, and €20 in the case of each other description of mineral oil in Schedule 2A” for “A is the amount, €20, to be charged per tonne of CO2 emitted”,

(b) by substituting the following for Schedule 2 to that Act:

“SCHEDULE 2

Rates of Mineral oil tax

(With effect as on and from 9 October 2019)

Description of Mineral Oil	Rate of Tax
Light Oil:
Petrol …. .... .... …. …. …. …. ….	€601.69 per 1,000 litres
Aviation gasoline …. .... .... …. …. …. …. ….	€601.69 per 1,000 litres
Heavy Oil:
Used as a propellant …. .... .... …. …. …. ….	€494.90 per 1,000 litres
Used for air navigation …. .... .... …. …. …. …. ….	€494.90 per 1,000 litres
Used for private pleasure navigation …. ....	€494.90 per 1,000 litres
Kerosene used other than as a propellant …. ....	€50.73 per 1,000 litres
Fuel oil …. .... .... …. …. …. …. ….	€76.53 per 1,000 litres
Other heavy oil …. .... .... …. …. …. …. ….	€102.28 per 1,000 litres
Liquefied Petroleum Gas:
Used as a propellant …. .... .... …. …. ....	€96.45 per 1,000 litres
Other liquefied petroleum gas …. .... .... ....	€32.86 per 1,000 litres
Vehicle Gas: …. .... .... …. …. …. …. ….	€9.36 per megawatt hour

”,

and

“SCHEDULE 2A

Carbon Charge

(With effect as on and from 9 October 2019)

Description of Mineral Oil	Rate
Light Oil:
Petrol …. .... .... …. …. …. …. ….	€59.85 per 1,000 litres
Aviation gasoline …. .... .... …. …. …. …. ….	€59.85 per 1,000 litres
Heavy Oil:
Used as a propellant …. .... .... …. …. …. ….	€69.18 per 1,000 litres
Used for air navigation …. .... .... …. …. …. …. ….	€69.18 per 1,000 litres
Used for private pleasure navigation …. ....	€69.18 per 1,000 litres
Kerosene used other than as a propellant …. ....	€50.73 per 1,000 litres
Fuel oil …. .... .... …. …. …. …. ….	€61.75 per 1,000 litres
Other heavy oil …. .... .... …. …. …. …. ….	€54.92 per 1,000 litres
Liquefied Petroleum Gas:
Used as a propellant …. .... .... …. …. ....	€32.86 per 1,000 litres
Other liquefied petroleum gas …. .... .... ....	€32.86 per 1,000 litres
Vehicle Gas: …. .... .... …. …. …. …. ….	€4.10 per megawatt hour

”.

(2) IT is hereby declared that it is expedient in the public interest that this Resolution shall have statutory effect under the provisions of the Provisional Collection of Taxes Act 1927 (No. 7 of 1927).

Question put: "That Financial Resolution No. 2 be agreed to."

The Dáil divided: Tá, 97; Níl, 36; Staon, 2.

Tá

Aylward, Bobby.
Bailey, Maria.
Barrett, Seán.
Brassil, John.
Breathnach, Declan.
Breen, Pat.
Brophy, Colm.
Browne, James.
Bruton, Richard.
Burke, Peter.
Butler, Mary.
Byrne, Catherine.
Byrne, Thomas.
Cahill, Jackie.
Calleary, Dara.
Canney, Seán.
Cannon, Ciarán.
Carey, Joe.
Casey, Pat.
Cassells, Shane.
Chambers, Jack.
Chambers, Lisa.
Collins, Niall.
Corcoran Kennedy, Marcella.
Cowen, Barry.
Creed, Michael.
Curran, John.
D'Arcy, Michael.
Daly, Jim.
Deasy, John.
Deering, Pat.
Doherty, Regina.
Dooley, Timmy.
Doyle, Andrew.
Durkan, Bernard J.
English, Damien.
Farrell, Alan.
Fitzpatrick, Peter.
Flanagan, Charles.
Fleming, Sean.
Grealish, Noel.
Griffin, Brendan.
Halligan, John.
Harris, Simon.
Haughey, Seán.
Heydon, Martin.
Howlin, Brendan.
Humphreys, Heather.
Kehoe, Paul.
Kelly, Alan.
Kenny, Enda.
Kyne, Seán.
Lahart, John.
Lowry, Michael.
MacSharry, Marc.
Madigan, Josepha.
Martin, Micheál.
McConalogue, Charlie.
McEntee, Helen.
McGrath, Finian.
McHugh, Joe.
McLoughlin, Tony.
Mitchell O'Connor, Mary.
Moran, Kevin Boxer.
Moynihan, Aindrias.
Moynihan, Michael.
Murphy O'Mahony, Margaret.
Murphy, Dara.
Murphy, Eoghan.
Murphy, Eugene.
Naughton, Hildegarde.
Neville, Tom.
Noonan, Michael.
O'Brien, Darragh.
O'Callaghan, Jim.
O'Connell, Kate.
O'Dea, Willie.
O'Donovan, Patrick.
O'Dowd, Fergus.
O'Keeffe, Kevin.
O'Loughlin, Fiona.
O'Rourke, Frank.
O'Sullivan, Jan.
Ó Cuív, Éamon.
Phelan, John Paul.
Rabbitte, Anne.
Ring, Michael.
Rock, Noel.
Ross, Shane.
Ryan, Brendan.
Ryan, Eamon.
Scanlon, Eamon.
Sherlock, Sean.
Smith, Brendan.
Smyth, Niamh.
Stanton, David.
Troy, Robert.

Níl

Adams, Gerry.
Barry, Mick.
Boyd Barrett, Richard.
Brady, John.
Broughan, Thomas P.
Buckley, Pat.
Collins, Joan.
Collins, Michael.
Connolly, Catherine.
Crowe, Seán.
Cullinane, David.
Ellis, Dessie.
Ferris, Martin.
Fitzmaurice, Michael.
Funchion, Kathleen.
Harty, Michael.
Healy-Rae, Danny.
Healy-Rae, Michael.
Healy, Seamus.
Kenny, Martin.
McDonald, Mary Lou.
Mitchell, Denise.
Munster, Imelda.
Murphy, Paul.
Naughten, Denis.
Nolan, Carol.
O'Reilly, Louise.
O'Sullivan, Maureen.
Ó Broin, Eoin.
Ó Caoláin, Caoimhghín.
Ó Snodaigh, Aengus.
Pringle, Thomas.
Quinlivan, Maurice.
Smith, Bríd.
Stanley, Brian.
Tóibín, Peadar.

Staon

Murphy, Catherine.
Shortall, Róisín.

Tellers: Tá, Deputies Seán Kyne and Tony McLoughlin; Níl, Deputies Aengus Ó Snodaigh and Richard Boyd Barrett.

Question declared carried.

Dáil Éireann debate - Tuesday, 8 Oct 2019