Richard Bruton (Dublin North Central, Fine Gael)
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Question 90: To ask the Minister for Finance if he has analysed the volumes of solid fuels consumed here which are sourced in Northern Ireland; and his assessment of the estimated future switches to northern sources as a result of the imposition of a carbon tax. [44414/09]

Richard Bruton (Dublin North Central, Fine Gael)
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Question 125: To ask the Minister for Finance if he has considered measures that could promote the use of solid fuels on which carbon tax has been awarded such as introducing a bonded warehouse system for collecting the tax and the printing of a duty paid sticker to be placed on the product; and if he will make a statement on the matter. [44415/09]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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I propose to take Questions Nos. 90 and 125 together.

On considering the introduction of a new tax or indeed an increase in current taxes a wide variety of factors are taken into consideration including the impact on cross-border trade.

The EU law for the control of excisable products, including the provisions for bonded warehouses and documented delivery between Member States, is set down in Directive 92/12/EEC. However, coal is not covered by this EU Directive, hence the requirements for warehousing and controlled delivery do not apply in the case of coal.

When new taxes are being introduced there are always practical issues in relation to implementation that require consideration. In that regard, as is normal practice, my officials in conjunction with the Office of Revenue Commissioners and other relevant Departments will engage with those sectors involved in the implementation of the carbon tax to minimise, in so far as it is reasonably possible, practical difficulties.