John McGuinness (Carlow-Kilkenny, Fianna Fail)
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336. To ask the Minister for Finance the number of cases prosecuted by the State relating to the smuggling of coal and other fuels across the Border with Northern Ireland; the value of the fines issued relative to this activity; if total tonnage in respect of coal smuggling has been estimated; if so, the figures for the past five years; and if he will make a statement on the matter. [51967/25]

Paschal Donohoe (Dublin Central, Fine Gael)
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Coal, peat and peat products supplied in the State for fuel use are subject to excise duty in the form of Solid Fuel Carbon Tax (SFCT). SFCT is not an import duty and neither the movement of solid fuels into the State, nor their physical presence in the State, generate a liability to SFCT, this only arises when solid fuel is first supplied in the State. EU Single Market rules preclude the use of any cross-border controls in the administration of a national excise such as SFCT. This means that solid fuel coming into the State cannot be subject to the type of cross-border movement controls that are typical of the EU harmonised excise regimes for mineral oils, tobacco and alcohol. Therefore, smuggling offences of the type envisaged by the Deputy do not exist in Irish tax law in relation to solid fuels.

Individuals may travel to NI, purchase solid fuels and bring such fuels into the State for their own use, and no SFCT liability arises. However, NI suppliers making supplies directly to consumers in the State are liable to SFCT, and must register with Revenue, and Revenue advise that 5 per cent of SFCT registrations are suppliers based in NI. I am further advised that Revenue is conscious of cross-border price differentials and the risk of SFCT evasion, and over the last two years has carried out significantly increased numbers of SFCT compliance interventions, ranging from profile interviews, pay and file reminders etc., through to audits and investigations, along with enforcing SFCT debt by sheriff/solicitor referral and by notice of attachment.

With regard to enforcement of environmental standards, I note that the Local Authorities are the enforcement agencies for breaches of the Air Pollution Act 1987 (Solid Fuels) Regulations 2022. Notwithstanding that the regulation of solid fuel environmental standards is a matter for Local Authorities, I am advised by Revenue that it is keenly aware of the benefit that inter-agency co-operation can bring to the effective implementation of the range of State laws applicable to the solid fuel sector. In this regard, Revenue staff have participated in joint operations with Local Authorities on solid fuel matters and remains committed to supporting further positive collaboration with Local Authorities and other State agencies.

With regard to tackling illicit movements of fuels that are subject to Mineral Oil Tax, I am advised that Revenue works closely with other jurisdictions, including Northern Ireland through the Cross Border Joint Agency Task Force (JATF). The JATF promotes real-time collaboration between Revenue and HM Revenue and Customs, working in collaboration with An Garda Síochána and the PSNI, in their efforts to disrupt the activities of organised crime groups involved in serious excise fraud. Revenue also works closely with OLAF (the EU’s anti-fraud agency), Europol and the World Customs Organisation.

Other measures to combat the illegal mineral oils trade include the introduction of stringent supply chain controls and reporting requirements, a rigorous programme of risk focused enforcement action and the application of robust legislation. In addition, the fiscal marking regime was further strengthened with the introduction of a new marker, Accutrace Plus, in January 2024.

The table below details illicit fuel seizures and prosecutions from 2019 to the end August 2025.

I am assured that combatting excise fraud will continue to be a priority for Revenue, and cooperation and collaboration with national and international law enforcement agencies will continue to play an important role in this regard.