Michael McGrath (Cork South Central, Fianna Fail)
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To ask the Minister for Finance further to Parliamentary Question No. 94 of 20 December 2012, if there is any distinction between the way carbon tax is being extended to smokeless and non smokeless coal; and if he will make a statement on the matter. [1155/13]

Michael Noonan (Limerick City, Fine Gael)
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Section 78 Finance Act 2010, which provides for the taxation of solid fuel, does not differentiate between smokeless and non-smokeless coal; the rate of tax applied to solid fuel, including coal, is proportionate to the emissions of carbon dioxide from the combustion of the fuel.