Neale Richmond (Dublin Rathdown, Fine Gael)
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187. To ask the Minister for Finance his views on the effectiveness of the partial relief from carbon tax that applies to biomass products; if a review has taken place on the effectiveness of the measure; and if he will make a statement on the matter. [27681/21]

Neale Richmond (Dublin Rathdown, Fine Gael)
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192. To ask the Minister for Finance the annual volume and value since the introduction of the partial relief from carbon tax that applies to biomass products in tabular form; if a review has taken place on the effectiveness of the measure; and if he will make a statement on the matter. [27798/21]

Paschal Donohoe (Dublin Central, Fine Gael)
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I propose to take Questions Nos. 187 and 192 together.

I am advised by Revenue that since 1 November 2016 a partial relief from Solid Fuel Carbon Tax (SFCT) applies to biomass products. Biomass products are defined as 'any solid fuel product with a biomass content of 30 per cent or more'.

The current rates of relief applicable to solid fuel products containing biomass are as follows:

The total annual volume and value of relief for coal and peat briquettes since the introduction of the partial relief from SFCT is shown in the below table. For comparisons the total SFCT is also provided.