Fergus O'Dowd (Louth, Fine Gael)
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123. To ask the Minister for Finance the way the Revenue Commissioners plan to deal with the sale and supply of domestic solid fuels that do not comply with Ireland's new emission standards that will be introduced across the State in advance of the 2022 heating season as announced earlier in 2021 in particular in cases in which suppliers outside the State are advertising the sale and delivery of such goods to Irish residents on buy and sell internet sites and well regarded magazines and so on; if appropriate measures will be put in place to actively pursue any supplier distributing domestic fuels that do not comply with the new emission standards even in the event in which that supplier may be delivering from outside the State; and if he will make a statement on the matter. [49512/21]

Paschal Donohoe (Dublin Central, Fine Gael)
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Revenue’s role in relation to the supply of taxable solid fuels in the State lies in the collection of Solid Fuel Carbon Tax (SFCT). SFCT is collected by Revenue on a self-assessment basis and liability to the tax arises on the first supply of solid fuel in the State. The rates of SFCT are set out in Finance Act 2010 and the Deputy will be aware that I brought forward amendments in Finance Act 2020 to provide for a ten year trajectory of SFCT increases as part of Government’s commitment to meet climate action objectives. SFCT applies at different rates to four categories of solid fuel including coal, peat briquettes, milled peat and other peat. The SFCT rate on coal, currently €88.23 per tonne, applies to all types of smokeless and “smoky” coal.

Under the Treaty on the Functioning of the European Union there can be no restrictions placed on the movement of goods such as coal into the State from other Member States including Northern Ireland. No Revenue offence arises where coal or other solid fuels are brought into the State or placed on the market here. As already outlined, Revenue’s role is to ensure compliance with SFCT law including ensuring that solid fuel suppliers making first supplies in the State are registered for SFCT and file returns and payments on a bi-monthly basis in arrears. Revenue enforces SFCT law using the full range of compliance interventions and enforcement provisions for self-assessed taxes.

Separate to taxation matters, there are also laws setting out national standards for solid fuel; those laws comes under the aegis of the Department of Environment, Climate and Communication and the enforcement of such standards for solid fuel is a statutory function of Local Authorities operating under that legislation. They are not matters in which Revenue has a role. I understand that Local Authorities currently have extensive powers to support enforcement of the existing smoky coal ban including powers to:

- Undertake inspections of premises and vehicles being used for the sale and distribution of solid fuel as well as to collect samples,

- Bring a prosecution under the Air Pollution Act for breaches of the Regulations,

- Issue a Fixed Payment Notice (or ‘on the spot fine’) for alleged offences relating to the marketing, sale and distribution of prohibited fuels in Low Smoke Zones, with a penalty range of €250 to €1,000.

The Deputy has referred to Ireland’s new emission standards that will be introduced across the State in advance of the 2022 heating season, as part of the national laws on solid fuel standards. When announcing the introduction of these new standards my colleague the Minister for the Environment, Climate and Communications indicated that a framework for legislation has been developed and drafting of new regulations would be finalised in the coming months. The Deputy may wish to refer his query on plans to deal with the sale and supply of domestic solid fuels that do not comply with Ireland’s new emission standards to the Minister for the Environment, Climate and Communications.