Gerry Adams (Louth, Sinn Fein)
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161. To ask the Minister for Finance if carbon taxes will be imposed to Irish produced firelogs but not to imported firelogs. [19876/13]

Michael Noonan (Limerick City, Fine Gael)
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Solid fuel carbon tax will be charged on all solid fuels supplied in the State, regardless of whether the fuel products are Irish made or imported. Solid fuel is defined under section 77 of the Finance Act 2010, as amended and means coal or peat. Coal is further defined to include coal and lignite, solid fuel manufactured from coal and lignite, and any other energy product within the meaning of Article 2.1 of Council Directive 2003/96/EC of 27 October 2003 in solid form. Peat means peat falling within CN Code 2703 of the Combined Nomenclature of the European Communities referred to in Article 1 of Council Regulation (EEC) No. 2658/87 of 23 July 1987, as amended by Commission Regulation (EC) No. 2031/2001 of 6 August 2001 and includes any solid fuel manufactured from peat.

Fire logs or other ignition products that contain ingredients that fall within the definitions of coal or peat will be liable to the tax.