Éamon Ó Cuív (Galway West, Fianna Fail)
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138. To ask the Minister for Finance the amount of solid fuel carbon tax that was collected each year since the introduction of this tax; and if he will make a statement on the matter. [14293/18]

Éamon Ó Cuív (Galway West, Fianna Fail)
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139. To ask the Minister for Finance the number of prosecutions that have been taken since the introduction of the carbon tax on solid fuels for non-payment or non-declaration of tax; and if he will make a statement on the matter. [14294/18]

Éamon Ó Cuív (Galway West, Fianna Fail)
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140. To ask the Minister for Finance the number of entities that have made returns for payment of the solid fuel carbon tax; if solid fuels are imported from Northern Ireland for resale; if the responsibility to register for carbon tax lies with the importer of these goods; and if he will make a statement on the matter. [14295/18]

Paschal Donohoe (Dublin Central, Fine Gael)
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I propose to take Questions Nos. 138 to 140, inclusive, together.

Carbon tax was first introduced in Ireland in 2010 as a charge on fossil fuels based on the amount of carbon dioxide emitted on combustion.  Initially, carbon tax applied to certain oil and gas fuels and was charged at a rate of €15 per tonne of carbon dioxide emitted from the fuel concerned. The application of carbon tax to solid fuels was delayed to allow for the development of a robust mechanism to counter the large scale sourcing of coal from Northern Ireland where lower sulphur standards apply. Such a mechanism is in place since June 2011.

In May 2013, carbon tax was extended to solid fuels with the introduction of Solid Fuel Carbon Tax (SFCT). SFCT was charged at an initial rate of €10 per tonne of carbon dioxide emitted when combusted.  In 2014 the rate for all carbon charges was increased to €20 per tonne of carbon dioxide emitted. Current SFCT rates per tonne are €52.67, €36.67, €17.99 and €27.99 respectively for coal, peat briquettes, milled peat and other peat.

I am advised by Revenue that from May 2013 to the end of 2017 net receipts from SFCT amounted to €91.6m. Currently there are 210 active SFCT registrations.  Annual SFCT net receipts are given in the following table.

SFCT applies on the first supply of coal and peat in the State and is payable, on a bi-monthly basis, by a taxable person who is registered for VAT and making a first supply. Every supplier who intends to make a first supply of solid fuel in the State must register with Revenue.

Suppliers in the State who import solid fuel and make first supplies in the State are required to register for SFCT. Importers of solid fuel that is exclusively for their own use (self supply) for the purposes of manufacturing are also required to be registered for SFCT. The obligation to register with Revenue for the purposes of SFCT also applies to suppliers based in Northern Ireland who deliver solid fuel into the State for sale direct to the public. In this context, I am advised by Revenue that a number of Northern Ireland based suppliers are registered for SFCT.

It should be noted that SFCT is not payable by a Northern Ireland supplier where that supplier makes the supply at their premises in the North, nor is it payable by private individuals travelling to the North to buy solid fuel for personal consumption if the individual accompanies the fuel back into the State. It should also be noted that European Union Single Market constraints preclude the use of any cross-border movement controls in the administration of SFCT. Therefore, Revenue has no authority to stop vehicles and physically inspect loads of solid fuel. Similarly, the transport or possession of solid fuel that originated in Northern Ireland are not, in themselves, Revenue offences and Revenue's officers have no authority to challenge such transportation or possession.

Revenue collects SFCT on a self-assessment basis and enforces compliance by way of audit of solid fuel carbon tax returns. Liable fuel suppliers must file a return and pay for each bi-monthly period by the last day of the following month. Where suppliers do not submit returns by the due date Revenue will issue an estimate of the tax due. The estimate is the amount of tax that Revenue will pursue if a supplier does not complete and file their return.

If a taxpayer fails to pay the amount due, including any debt for which an estimate has issued, Revenue may refer the debt for enforcement action. This can include sheriff enforcement, civil proceedings through the courts or attachment of third parties. To date SFCT enforcement actions have included;

- 35 warrants issued to Revenue Sheriffs with a total value of €461,794

- 45 solicitor referrals amounting to €116,670

- 1 Notice of Attachment issued for the amount of €32,567.

SFCT collection is heavily reliant on the regulatory regime covering the marketing, sale, distribution and burning of solid fuels in the State. This regulatory regime is operated by the Department of Communications, Climate Action and Environment and enforced by local authorities.  I am advised by Revenue that it is in ongoing contact with the Department of Communications, Climate Action and Environment in relation to this area.