Charlie McConalogue (Donegal North East, Fianna Fail)
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228. To ask the Minister for Finance the changes on VAT returns with respect to sales of coal for the periods November-February 2014 and November-February 2015 compared to the period November-February 2013; if any reduction in VAT can be attributed to the carbon tax and the resultant increase in the number of people sourcing their coal from Northern Ireland instead of the Republic due to the higher cost; and if he will make a statement on the matter. [23145/15]

Michael Noonan (Limerick City, Fine Gael)
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I am advised by the Revenue Commissioner that the information to be furnished on VAT returns does not require the yield from particular products or activities to be identified. In these circumstances, the amount of VAT collected in respect of coal, as returned by traders registered for VAT, cannot be identified in the overall yield of VAT.

I am advised also by the Commissioners that the taxation of solid fuels is dependent on the regulatory regime for coal put in place by the Department of the Environment, Community and Local Government in 2011. This regulatory regime establishes higher environmental standards for coal supplied in the State compared with Northern Ireland, and provides for enforcement of those standards by the local authorities.  Suppliers who produce or supply solid fuels in contravention of the coal regulations are subject to investigation and prosecution by local authorities and other State agencies charged with preventing such supply.