Written answers
Thursday, 28 April 2005
Department of Finance
Tax Code
5:00 pm
Jim O'Keeffe (Cork South West, Fine Gael)
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Question 124: To ask the Minister for Finance his views on whether there is a strong case to have LPG zero rated from excise duty in the same way as natural gas (details supplied); and if he will make a statement on the matter. [13831/05]
Brian Cowen (Laois-Offaly, Fianna Fail)
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The excise duty for LPG, other than that used as a motor fuel, is €41 per 1,000 kgs. While, under the EU energy tax directive, certain LPG usage could have been exempted, this was not viewed as feasible as it would have given rise to potential difficulties, including an increase in the potential for abuse. While natural gas is not currently subject to excise in Ireland, the EU energy tax directive requires member states to introduce an excise tax on natural gas by 2014 at the latest.
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