Pat Carey (Dublin North West, Fianna Fail)
Link to this: Individually | In context

Question 140: To ask the Minister for Finance the reason the Revenue Commissioners issues a certificate indicating that the payment of inheritance tax has been deferred in the case of a person (details supplied) in Dublin 11; and if he will make a statement on the matter. [37086/05]

Brian Cowen (Laois-Offaly, Fianna Fail)
Link to this: Individually | In context

I have been advised by the Revenue Commissioners that, in accordance with section 108(2) of the Capital Acquisitions Tax Consolidation Act 2003, when an Inland Revenue affidavit is delivered to the Revenue Commissioners and they are satisfied that the payment of inheritance tax in respect of such property may be deferred for the time being, they issue a certificate to this effect. This certificate is required for the High Court in order for letters of administration to issue to the legal personal representative. Letters of administration will not be issued in the absence of such a certificate. In this particular case the beneficiaries are not liable to inheritance tax as they are within the tax free threshold of €466,725.

Eamon Gilmore (Dún Laoghaire, Labour)
Link to this: Individually | In context

Question 141: To ask the Minister for Finance the timeframe and planned programme to re-balance vehicle registration tax and motor taxation in order to favour the purchase of more fuel-efficient vehicles by 2010 as required under the national climate change strategy; the steps which have been take since 2000 to date in 2005 to re-balance vehicle registration tax and motor taxation in order to favour the purchase of more fuel-efficient vehicles; the steps he intends to take to re-balance vehicle registration tax and motor taxation in order to favour the purchase of more fuel-efficient vehicles by the 2012 target date; the target for total reduction of carbon emissions to be achieved by this measure; and if he will make a statement on the matter. [37177/05]

Brian Cowen (Laois-Offaly, Fianna Fail)
Link to this: Individually | In context

While no specific measures have been introduced to date in connection with re-balancing the vehicle registration tax and motor tax in order to favour the purchase of more fuel-efficient vehicles, I should point out that in last year's budget, I announced an extension of vehicle registration tax relief for hybrid vehicles, which are highly fuel efficient. With regard to future policies in this area, it would not be appropriate to comment at this time.

Eamon Gilmore (Dún Laoghaire, Labour)
Link to this: Individually | In context

Question 142: To ask the Minister for Finance the forms of taxation which have been levied within the industry and commercial sector since 2000 with the purpose of controlling greenhouse gases as specified under the national climate change strategy and governed by the guiding principles of that strategy; the amount of revenue which has been generated annually to date in 2005 by such taxation measures; the further forms of taxation planned to be levied within the industry and commercial sector by 2012 with the purpose of controlling greenhouse gases as specified under the national climate change strategy and governed by the guiding principles of that strategy; the amount of revenue which will be generated from these taxation measures for each of the years between 2005 and 2012; and if he will make a statement on the matter. [37178/05]

Brian Cowen (Laois-Offaly, Fianna Fail)
Link to this: Individually | In context

The climate change strategy states that from 2002 onwards taxes will begin to take into account the amounts of greenhouse gases produced in any activity. It is the Government's policy to take greenhouse gas emission into account when formulating or developing tax policy in any particular area.

In September 2004, the Government decided not to introduce a specific carbon tax, following a thorough examination of the issues involved, including how a carbon tax would be implemented and the associated environmental, economic and social impacts. In addition, the Department of Finance carried out an extensive consultation process in which 117 written submissions were received. Following this examination, the Government decided that a carbon tax was not an appropriate policy option and that, instead, it would intensify action on the other measures under the national climate change strategy. The carbon energy tax was just one possible element of the Government's approach to meeting Ireland's commitments under the Kyoto Protocol to which the Government remains fully committed.

Taxation can play a part in attaining environment objectives. However, as Minister for Finance, I am concerned to ensure in developing policy on tax measures we take into account any effects on Ireland's international competitiveness, particularly regarding non-EU countries which compete with us and which may have low taxes on energy. Apart from the carbon tax, the national climate change strategy does envisage other initiatives in the tax area with one such example being tax reliefs for green initiatives. This approach uses the tax system to provide incentives for certain behaviour. Examples include capital allowances for corporate investment in renewable energy projects, available since 1998, and a provision for the current pilot scheme for excise tax relief for bio-fuels.

I cannot comment on any plans in this area which may be the subject of a budget provision.

Eamon Gilmore (Dún Laoghaire, Labour)
Link to this: Individually | In context

Question 143: To ask the Minister for Finance the taxation measures initiated since 2000 to date in 2005 in respect of cars with air-conditioning using HFCs and products or processes emitting HFCs, as specified under the national climate change strategy; the further steps he intends to take in respect of the use of HFCs; and if he will make a statement on the matter. [37179/05]

Brian Cowen (Laois-Offaly, Fianna Fail)
Link to this: Individually | In context

There have been no specific tax measures introduced in respect of cars with air-conditioning using HFCs and products or processes emitting HFCs. With regard to future policies in this area, it would not be appropriate to comment at this time.