Dominic Hannigan (Meath East, Labour)
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Question 158: To ask the Minister for Finance the consideration he is giving to implementing EU directive 2003/96/EC; if he has had any contact with the Department of Transport, Tourism and Sport regarding implementing the directive; and if he will make a statement on the matter. [23663/12]

Michael Noonan (Limerick City, Fine Gael)
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Directive 2003/96/EC of 27 October 2003 restructuring the Community Framework for the taxation of energy products and electricity (usually called the "Energy Tax Directive") came into force on 1 January 2004. When the Directive came into force, our national law was substantially in conformance with its immediately applicable requirements. Legislative action has been taken since then on a number of further requirements arising under the Directive, including the taxation of coal, electricity and natural gas. As this Directive is a taxation Directive contact with the Department of Transport, Tourism and Sport regarding its implementation is not necessary.