Brendan Smith (Cavan-Monaghan, Fianna Fail) | Oireachtas source

I thank the Minister for his answer. Because of time constraints I only referred to household fuel. In the last Dáil I brought forward legislation calling for the establishment of an all-Ireland cross-Border agency to deal with this type of crime and the illicit trade in fuel, tobacco and drugs. Some agreements were reached between the Northern Ireland authorities and our Department of Justice and Equality to deal with the issues on an all-Ireland basis and I welcome these. I understand that a standard truck carrying 20 tonnes of coal from Northern Ireland to the South, without the application of carbon tax and with a differential in VAT, gives an advantage of more than €2,000 to the person conducting the illicit trade. It is very hard for the legitimate merchant and retailer to compete. Hardware Association Ireland has put forward some suggestions to the Revenue Commissioners and to the Department, such as the registration of all solid fuel traders provided for in the Environment (Miscellaneous Provisions) Act 2015, which requires a valid tax clearance certificate for such traders to register. The association also called for a public awareness campaign to let the public who buy these cheaper products know that they are illicit and that carbon tax or the proper rate of VAT has not been paid in our jurisdiction. Hardware Association Ireland also recommends very thorough audits by Revenue on the people involved in this illicit trade.

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