Carol Nolan (Laois-Offaly, Independent)
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133. To ask the Minister for Finance if he will support a proposal that glasshouse growers of food crops using CO2 enrichment, should be granted a carbon tax relief or rebate; and if he will make a statement on the matter. [44030/23]

Michael McGrath (Cork South Central, Fianna Fail)
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Finance Act 2022 includes a provision to increase the rate of repayment of Mineral Oil Tax (MOT) under an existing relief for certain heavy oils used for commercial horticultural production and mushroom cultivation. In addition, the Act also amends Finance Act 2010 to provide for a new relief from Natural Gas Carbon Tax (NGCT), mirroring the amended MOT relief. As both of these provisions were introduced into last year’s Finance Bill at Report Stage and required preparatory work by Revenue before coming into operation, they were made subject to a Ministerial commencement order.

The MOT relief was commenced on 1 June 2023. Full details are available on the Revenue website at www.revenue.ie/en/companies-and-charities/excise-and-licences/mineral-oil-tax/repayment-of-mot-on-heavy-oil-and-lpg-used-in-hort/index.aspx

I am advised by Revenue that preparations for the new NGCT relief are more complex than those for updating the existing MOT relief, so more time is required. Once the new NGCT relief provisions are commenced, natural gas used in horticultural production and mushroom cultivation will qualify for a full relief from NGCT. I expect to bring the NGCT provisions into operation in the coming months.