Dan Neville (Limerick, Fine Gael)
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179. To ask the Minister for Finance his plans to sanction a carbon tax relief for farm contractors. [6950/14]

Michael Noonan (Limerick City, Fine Gael)
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I assume that the Deputy s question relates to the double income tax deduction in respect of carbon tax which I provided for in Finance Act 2012. Under this provision, farmers are allowed a deduction in computing their farming profits or losses for the amount of additional carbon tax they incur on purchases of marked gas oil following the €5 per tonne increase in the rate of carbon tax on certain fuels from 1 May 2012. This was provided in the context of a commitment in the Programme for Government. I have no plans to extend the current double deduction for carbon tax in respect of Marked Gas Oil to agricultural contractors.