Michael Noonan (Limerick City, Fine Gael) | Oireachtas source

The Deputy has raised three issues in his supplementary question, one of which was the level of enforcement by the Revenue Commissioners and how they will co-operate with other authorities. They have assured me that they are intent on rigorous enforcement using all the powers under the tax Acts and that they will liaise with other authorities. The second issue is the high sulphur content of some coals that come from Northern Ireland, particularly if they are sourced in Scotland. There are regulations already promulgated by the Department of the Environment, Community and Local Government and enforced by local authorities to do with the quality of solid fuel burned, particularly coals with high sulphur contents. They will continue their enforcement as they have been doing up to now but they will cross-refer anything they do to the Revenue Commissioners, which will be in contact with the local authorities to see if enforcement is required or if there is a trail that can be followed to source smuggling from Northern Ireland.

The third question is a budgetary matter. When I extended the carbon charge to solid fuels I said we would bring in only 50% of the tax this May, with the other 50% to be brought in next May. However, we do take cognisance of what the British authorities are doing in Northern Ireland because we do not want legitimate trade to evaporate across the Border because of price differentials.

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