Tuesday, 27 May 2014

Questions (126)

Robert Dowds


126. Deputy Robert Dowds asked the Minister for Finance if he will enumerate the amount of carbon tax per unit of fuel as bought by the consumer, as distinct from the unit of carbon dioxide emitted, for each of the fuels to which the tax applies. [22774/14]

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Written answers (Question to Finance)

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 10th December 2009. It was extended to other mineral oils and to natural gas from 1st May 2010 and to solid fuels from 1st May 2013. The rate applicable to solid fuels was increased from 1st May 2014 to bring it into line with the rate of carbon tax applicable to the other fuels, that is, €20 per tonne of CO2 emitted.    

I am advised by the Revenue Commissioners that the tax rate applicable to each fuel is calculated by multiplying the net calorific value of the fuel by its carbon emission factor, giving the tonnes of CO2 emitted per tonne of the fuel combusted.  This value is then multiplied by the current rate of €20 per tonne of CO2 to give the effective carbon tax rate for the fuel concerned. The following table sets out the carbon tax per unit of the main fuels to which the tax applies, as bought by the consumer and the carbon emissions of these fuels on combustion.

Fuel Type

Carbon Tax Rate per unit of Fuel



4.587 cent

per litre


5.33 cent

per litre

Marked Gas Oil

5.492 cent

per litre


5.073 cent

per litre

Liquefied Petroleum Gas

3.286 cent

per litre



40kg bag

Peat Briquettes

45.84 cent

12.5 kg bale

Natural Gas


Megawatt hour

* The rate shown for Natural Gas is based upon measurement using Gross Calorific Value.