Carol Nolan (Laois-Offaly, Independent)
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130. To ask the Minister for Finance if he will make a commitment that there will be no change to the excise duty applied to agri-diesel due to low road usage of farm machinery and no viable alternative for use in farm machinery; and if he will make a statement on the matter. [44027/23]

Carol Nolan (Laois-Offaly, Independent)
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132. To ask the Minister for Finance if there will be a suspension of LPG carbon tax for 2023 and 2024 for farmers and agri-contractors (details supplied); and if he will make a statement on the matter. [44029/23]

Michael McGrath (Cork South Central, Fianna Fail)
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I propose to take Questions Nos. 130 and 132 together.

As the Deputy will be aware, it is a longstanding practice of the Minister for Finance not to comment, in advance of the Budget, on any tax matters that might be the subject of Budget decisions.