Paschal Donohoe (Dublin Central, Fine Gael) | Oireachtas source

I am assured by Revenue that combating the threat which fuel fraud and the illicit alcohol and tobacco trades pose to legitimate businesses, consumers and the Exchequer continues to be a priority. Steps taken by Revenue to combat the illegal mineral oils trade, including home heating oils, include the introduction of stringent supply chain controls and reporting requirements, a rigorous programme of risk-focused enforcement action and the application of robust legislation. In addition, Revenue and the UK Revenue and Customs undertook a joint initiative to introduce a new marker for use in marked fuels, which came into operation in April 2015. The industry view, I believe, is that the actions taken have been successful in curtailing fuel fraud.

Solid fuel carbon tax is an excise duty that applies to coal and peat when first supplied in the State for use as a fuel. Neither the movement of solid fuel into the State nor the physical presence of solid fuel in the State generate a liability to solid fuel carbon tax. Therefore, there is no smuggling offence, in terms of evasion of solid fuel carbon tax, attaching to coal coming into the State from Northern Ireland. It is collected by Revenue on a self-assessment basis and compliance with the law is enforced using the full range of compliance interventions and enforcement provisions for self-assessed taxes. I am advised that a solid fuel carbon tax compliance module has been included in Revenue’s ongoing mineral oil tax national compliance project.

I am well aware of the importance of this matter and all of the work that goes on between Revenue and An Garda Síochána to deal with the very serious issues that Deputy Smith has persistently raised with me on behalf of his constituents.

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