Dáil Éireann Debate, Thursday - 20 May 2010
70 Deputy Joanna Tuffy asked the Minister for Finance if his attention has been drawn to the concerns about the impact of a carbon tax on solid fuel in Ireland and the fact that in the United Kingdom exemptions have been made regarding this tax on solid fuel; and if he will make a statement on the matter. [21214/10]
Amharc ar fhreagraI announced in the Budget that a carbon tax at a rate of €15 per tonne is being introduced on fossil fuels. The tax was applied to petrol and auto-diesel with effect from midnight, 9 December 2009; and applied from 1 May 2010 to kerosene, marked gas oil (also known as ‘green diesel' or ‘agricultural diesel'), liquid petroleum gas (LPG), fuel oil and natural gas. The application of the tax to coal and commercial peat is subject to a Commencement Order.
Solid fuels as indicated above are subject to a commencement order; this is to allow time for issues such as fuel poverty and the sourcing of coal of a lower environmental standard from Northern Ireland to be addressed.
A number of Government Departments, including the Department of Finance are exploring options for how best to offset the impact of the carbon tax on low-income households. With regard to the sourcing of coal from Northern Ireland, work has already commenced on this matter within the Department of Environment, Heritage and Local Government. In addition, the Department of Environment, my Department and the Revenue Commissioners have met with the Solid Fuel Trade Group in this regard.
It should be noted that the UK, at present, does not have a carbon tax, per se, however, the UK Climate Change levy was introduced in 2001. It is understood that the levy is chargeable on the industrial and commercial supply of taxable commodities for lighting, heating and power by consumers in the following sectors of business:
agriculture;
industry;
commerce;
public administration; and
other services.
Taxable commodities are:
electricity;
natural gas supplied by a gas utility;
petroleum and hydrocarbon gas in a liquid state;
coal and lignite;
coke, and semi-coke of coal or lignite; and
petroleum coke.
The levy does not apply to taxable commodities used by domestic consumers, or by charities for non-business use.
71 Deputy Michael Creed asked the Minister for Finance if a person (details supplied) in County Cork is receiving the appropriate amount of mortgage relief; and if he will make a statement on the matter. [21102/10]
Amharc ar fhreagraThis is a matter for the Revenue Commissioners who are responsible for the administration of mortgage interest relief through the tax relief at source system.
I am advised by Revenue that following contact with the person concerned it has been established that due to an error on the part of the lender the person concerned has been receiving a smaller amount of relief than she was entitled to.
Revenue has now rectified the position and arrears due will be paid to the taxpayer through the lender in the normal way.
