Skip to main content
Normal View

Carbon Tax Implementation

Dáil Éireann Debate, Wednesday - 27 March 2013

Wednesday, 27 March 2013

Questions (100)

Gerry Adams

Question:

100. Deputy Gerry Adams asked the Minister for Finance if carbon taxes will be applied to firelighters and other ignition products; if he, his Department or Revenue have held discussions with the Solid Fuel Trade Group on this matter; if carbon taxes were intended to be applied to firelighters, fire logs and ignition products, if he accepts this could put Irish made products at a competitive disadvantage; and if he will make a statement on the matter. [15443/13]

View answer

Written answers

Solid fuel carbon tax will be charged on all solid fuels supplied in the State, regardless of whether the fuel products are Irish made or imported.

Solid fuel is defined under section 77 of the Finance Act 2010, as amended and means coal or peat. Coal is further defined to include coal and lignite, solid fuel manufactured from coal and lignite, and any other energy product within the meaning of Article 2.1 of Council Directive 2003/96/EC of 27 October 2003 in solid form. Peat means peat falling within CN Code 2703 of the Combined Nomenclature of the European Communities referred to in Article 1 of Council Regulation (EEC) No. 2658/87 of 23 July 1987, as amended by Commission Regulation (EC) No. 2031/2001 of 6 August 2001 and includes any solid fuel manufactured from peat.

As firelighters do not fall within the definition of coal or peat, they are not liable to solid fuel carbon tax. However, fire logs or other ignition products that contain ingredients that fall within the definitions of coal or peat will be liable to the tax.

The Revenue Commissioners, who are charged with administering the solid fuel carbon tax, have confirmed that they have met with the Solid Fuel Trade Group on the implementation of the tax as have officials from my Department.

Top
Share