Coal and low-smoke coal based products being offered for sale within the State must meet certain environmental specifications. The National Standards Authority of Ireland has prepared an annual traceability audit system, known as SWiFT 7, for showing compliance with these requirements. Bagging operators placing coal and low-smoke coal based products on the market must have a SWiFT7 certificate and register with the Environmental Protection Agency. For the purposes of establishing compliance, the scheme also requires that a non-detachable label be included on the packaging of all solid fuel placed on the market in the State as a mark of quality and traceability. Failure to do so is an offence under the Air Pollution Act, which provides for fines of up to €5,000 on summary conviction.
Local Authorities are responsible for monitoring compliance with these requirements, and for issuing enforcement proceedings as appropriate. Responsibility for matters in relation to taxation remains the responsibility of the Office of the Revenue Commissioners.