Finance Act 2011

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

44.— Chapter 3 of Part 3 of the Finance Act 2010 is amended by substituting the following for section 79—

“Liability to pay solid fuel carbon tax.

79.— (1) Subject to subsection (2), tax shall be charged at the time when the solid fuel is first supplied in the State by a supplier, and that supplier shall be accountable for and liable to pay the tax charged.

(2) (a) In this subsection ‘manufacture’, in relation to a solid fuel product, means the reconstituting or processing of a solid fuel to produce a solid fuel that has characteristics that are distinct from the solid fuel from which it is produced, and includes the production of compressed nuggets and briquettes, and similar products of a regular shape and size, but does not include extraction, washing, drying, breaking or grinding.

(b) Subject to such conditions as the Commissioners may prescribe, or otherwise require in any particular case, tax shall not be charged on solid fuel supplied by a supplier to a manufacturer of a solid fuel product, where such solid fuel is used as a raw material in the manufacture of such product.

(c) Where paragraph (b) applies, tax shall be charged at the time when the manufactured solid fuel product is first supplied in the State by a supplier, and that supplier shall be accountable for and liable to pay the tax charged.”.