Paul Kehoe (Wexford, Fine Gael)
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Question 77: To ask the Minister for Finance if carbon tax will be applicable to marine diesel for fishing boats which are currently exempt from all taxes and duties; and if he will make a statement on the matter. [16191/10]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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As required by the Energy Tax Directive, all fuel used for commercial sea navigation, including sea-fishing, will continue to be exempt from Mineral Oil Tax, including the mineral oil tax carbon charge that was introduced in this year's Finance Act.