Michael McGrath (Cork South Central, Fianna Fail)
Link to this: Individually | In context | Oireachtas source

171. To ask the Minister for Finance if he will provide details of the enforcement activity being undertaken by the Revenue Commissoners against the importation of coal from Northern Ireland where the tax due to the Irish State has not been paid; the number of recent prosecutions that have been taken by the Revenue Commissioners in respect of this issue; and if he will make a statement on the matter. [49066/13]

Michael Noonan (Limerick City, Fine Gael)
Link to this: Individually | In context | Oireachtas source

I am advised by the Revenue Commissioners, who are responsible for collecting tax on coal, that under EU law, the introduction of any tax cannot give rise to import controls between member states. As a consequence, solid fuel carbon tax (SFCT) was introduced in the Finance Act 2010 but was not commenced, in light of concerns about the impact of the tax on cross-border sales of coal, until May 2013. This was to allow the Minister for the Environment, Community and Local Government time to introduce a robust mechanism to address the risk of coal products with lower environmental standards, and on which carbon tax has not been paid, being sourced from Northern Ireland. Under these environmental regulations, suppliers who are producing and supplying coal unlawfully are subject to regulation by local authorities and other State agencies charged with enforcing the regulations and preventing such unlawful supply. Accordingly, the question of enforcement and prosecution for the illegal sale of coal sourced in Northern Ireland is primarily a matter for the respective local authorities and my colleague the Minister for the Environment, Community and Local Government.

Suppliers who suspect or have evidence that illegal coal is being sold in their area should report this to their Local Authority either directly or through their representative associations.