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

My initial reply dealt exclusively with controls on the importation of fossil fuels. The collection of solid fuel carbon tax is heavily reliant on the regulatory regime for solid fuel put in place by the Minister for Communications, Climate Action and Environment. This regulatory framework covers the marketing, sale, distribution and burning of solid fuels in the State and sets out particular environmental standards for coal supplied here. These environmental standards are higher than those that apply in Northern Ireland. The regulations provide for the enforcement of the relevant environmental standards by local authorities. Local authorities have powers to inspect premises and vehicles being used for the sale and distribution of solid fuel, to collect samples of coal to check for adherence to environmental standards and to prosecute traders involved in selling illicit coal. It is not the Revenue Commissioners who have the responsibility for the illicit importation of solid fuel. It is a matter for local authorities under licence from the Department of Communications, Climate Action and Environment.

It has the legal powers, the staff and access to the penalties that apply to prosecute traders involved in selling illicit coal.

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