Ciara Conway (Waterford, Labour)
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182. To ask the Minister for Finance his plans to reduce tax on smokeless fuels; if this is under active consideration; the financial incentives for those using smokeless fuels; and if he will make a statement on the matter. [42359/13]

Michael Noonan (Limerick City, Fine Gael)
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This question relates to potential Budgetary measures. It is the usual practice for the Minister for Finance not to speculate or comment in advance of the Budget on what it may contain and I do not propose to deviate from that practice.