Brian Stanley (Laois-Offaly, Sinn Fein)
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70. To ask the Minister for Finance if he will outline the level of carbon tax, if any, to be charged on peat which is extracted for domestic turf cutting either at the point of extraction, when it is sold in plots on a bog or when it is retailed [32611/13]

Michael Noonan (Limerick City, Fine Gael)
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I am advised by the Revenue Commissioners, who have responsibility for the collection to solid fuel carbon tax, that turf extracted for domestic use as a solid fuel falls within the definition of “other peat” in section 77 of the Finance Act 2010, as amended. As such, it becomes liable to solid fuel carbon tax at a rate of €13.62 per tonne under the following conditions: when it is supplied as a solid fuel for the first time in the State.

No liability to solid fuel carbon tax arises where a person is extracting peat solely for his or her own domestic use. If a person is given or holds a right to a plot for the purpose of peat extraction, for example under turbary rights, lease, etc. a liability to solid fuel carbon tax does not arise on peat extracted by the person from that plot for their own use as a solid fuel, provided the peat is not supplied onward. A liability for carbon tax will arise if that extracted peat is sold onward in the State as a solid fuel. The person supplying that peat for the first time is accountable for and liable to pay the tax.