Financial Resolution No. 2: Carbon Tax

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

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

“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.

  • 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.