Catherine Murphy (Kildare North, Social Democrats)
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141. To ask the Minister for Finance if his attention has been drawn to the practice of value added tax being added to carbon tax in the process of charging persons for their energy use; and if he will make a statement on the matter. [26434/19]

Paschal Donohoe (Dublin Central, Fine Gael)
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I am advised by the Revenue Commissioners that VAT is charged on the full consideration which the supplier is entitled to receive in return for goods or services supplied. What constitutes consideration for a supply of goods or services is defined in EU VAT law and consists of everything that the supplier is entitled to receive including taxes, duties, levies and charges, excluding the VAT itself. Therefore, VAT is chargeable on the carbon tax element of energy supplies.