John Browne (Wexford, Fianna Fail)
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127. To ask the Minister for Finance the reason a carbon tax is imposed on smokeless coal; and if he will make a statement on the matter. [27001/14]

Michael Noonan (Limerick City, Fine Gael)
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Carbon Tax is based on the carbon emissions of fossil fuels. The carbon tax on coal, therefore, is not based on smoke emissions but rather the carbon emissions which are the same regardless of whether the coal is smokeless or smoky.