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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 27 March 2013 - onwards

61. Amendment of Chapter 3 (solid fuel carbon tax) of Part 3 of Finance Act 2010.

(1) Chapter 3 of Part 3 of the Finance Act 2010 is amended -

(a) by substituting the following for Schedule 1:

"Schedule 1 Rates of Solid Fuel Carbon Tax

(With effect as on and from 1 May 2013)

Description of Solid Fuel

Rate of Tax

Coal

€26.33 per tonne

Peat:

 

Peat briquettes

€18.33 per tonne

Milled peat

€8.99 per tonne

Other peat

€13.62 per tonne

",

(b) in section 77 by substituting the following for the definition of "supplier":

"'supplier' means an accountable person for the purposes of Part 2 of the Value-Added Tax Consolidation Act 2010 who supplies solid fuel or any other person who is a taxable person within the meaning of section 2 of that Act who supplies solid fuel;",

(c) in section 78(3) by substituting "€10" for "€15",

(d) by substituting the following for section 79:

"79.