Barry Cowen (Laois-Offaly, Fianna Fail)
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239. To ask the Minister for Finance if he will provide an update on reviews undertaken by his Department or the Office of the Revenue Commissioners on the levels of compliance with excise duties imposed on the sale of solid fuels; and if he is satisfied that there are high levels of compliance by providers of imported coal with the solid fuel excise duty. [25917/15]

Michael Noonan (Limerick City, Fine Gael)
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I am informed by the Revenue Commissioners, who are responsible for the collection of solid fuel carbon tax (SFCT), that the tax is returned on a self-assessed basis and is subject to the full range of compliance tools for self-assessed taxes, including risk profiling, audit and compliance interventions and debt enforcement. In circumstances where there are grounds to believe that tax due has not been declared and paid by the taxpayer, Revenue investigates the suspect person's tax liabilities and  collects any unpaid tax, including income tax, SFCT and VAT, together with any interest or penalties due. In addition, as part of its tax compliance programme, Revenue chairs the Hidden Economy Monitoring Group (HEMG), established to facilitate the reporting of information by traders through their representative associations. Suppliers who suspect, or have evidence, that illegal and/or untaxed solid fuel is being sold in their area should report this to their Local Authority and to Revenue, respectively, either directly or through their representative associations. Reports of this nature are treated confidentially and investigated by Revenue. 

Revenue inform me also that the administration of the tax is heavily dependant on the regulatory regime for coal established by the Department of the Environment, Community and Local Government in 2011. This regulatory regime establishes higher standards for coal supplied in the State compared with Northern Ireland, and provides for enforcement of those standards. Suppliers who supply solid fuels unlawfully are subject to investigation and prosecution by local authorities and other State agencies charged with preventing such supply and with enforcing the coal regulations. Any review of this regulatory regime is a matter for the Minister for the Environment, Community and Local Government.