Carbon Tax Collection

Thursday, 20 June 2019

Questions (64)

Seán Fleming

Question:

64. Deputy Sean Fleming asked the Minister for Finance if VAT is charged on carbon tax that is included on domestic gas bills; and if he will make a statement on the matter. [25889/19]

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Written answers

I am advised by the Revenue Commissioners that what constitutes consideration for a supply of goods or services is defined in EU VAT law, with which Irish VAT law must comply, and consists of everything which the supplier is entitled to receive in return for goods or services supplied including taxes, duties, levies and charges, excluding the VAT itself. Therefore, VAT is chargeable on the carbon tax element of domestic gas bills.