Andrew Doyle
Question:63. Deputy Andrew Doyle asked the Minister for Finance if he will outline details of carbon taxation here; and if he will make a statement on the matter. [24708/13]
View answerWednesday, 22 May 2013
Questions (63)
Written answers
The Finance Act 2010 provided for the application of carbon taxation to mineral oils, natural gas and solid fuel. Carbon tax was applied to petrol and auto-diesel with effect from 10 December 2009, and was extended to other mineral oils and to natural gas from I May 2010. The carbon tax on these products amounts to €20 per tonne of CO2 emitted and, in the case of mineral oils, is charged as a component of mineral oil tax rates. The introduction of carbon tax on solid fuel was delayed to allow a mechanism to be put in place to address the risk of coal products with lower environmental standards being sourced from outside the State. Regulations to enable local authorities to regulate and control the type of coal supplied in the State were put in place by the Department of the Environment, Community and Local Government. The commencement of solid fuel carbon tax, with effect from 1 May 2013, was announced on that basis in Budget 2013.
Initially, the tax on solid fuel is being charged at a rate of €10 per tonne of CO2 emitted. This will increase to €20 per tonne of CO2 emitted (the same rate as currently applies for mineral oils and natural gas) with effect from 1 May 2014.
The current carbon tax rates are as follows:
|
Description |
Rate |
|
Mineral Oil Products’ Carbon Charges Light Oil: |
- |
|
Petrol |
€45.87 per 1,000 litres |
|
Aviation gasoline |
€45.87 per 1,000 litres |
|
Heavy Oil: |
- |
|
Used as a propellant |
€53.30 per 1,000 litres |
|
Used for air navigation |
€53.30 per 1,000 litres |
|
Used for private pleasure navigation |
€53.30 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 |
|
Solid Fuel Carbon Taxes |
- |
|
Coal |
€26.33 per tonne (weight) |
|
Peat: |
- |
|
Peat briquettes |
€18.33 per tonne (weight) |
|
Milled peat |
€8.99 per tonne (weight) |
|
Other peat |
€13.62 per tonne (weight) |
|
Natural Gas Carbon Tax |
- |
|
Measured based on net calorific value |
€4.10 per megawatt hour |
|
Measured based on gross calorific value |
€3.70 per megawatt hour |