Pearse Doherty (Donegal, Sinn Fein)
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195. To ask the Minister for Finance the projected cost in 2022 of extending tax relief applicable to farmers under section 664A of the Taxes Consolidation Act 1997 with respect to the carbon tax to agricultural contractors; and if he will make a statement on the matter. [44336/21]

Paschal Donohoe (Dublin Central, Fine Gael)
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Section 664A of the Taxes Consolidation Act 1997 provides for relief on expenditure incurred by farmers in respect of an increase in the carbon tax on farm diesel. It is an additional tax measure for farmers that was  introduced in Budget 2012 to compensate for carbon tax increases at the time.

I am advised by Revenue that the tax deductibility in respect of the carbon tax component of farm diesel is not separately identified on tax returns. In addition, the consumption of farm diesel by agriculture contractors is not separately recorded. As such, it is not possible to provide the Deputy with an estimate of the projected cost requested.