Finance Act 2010

Charging and rates of solid fuel carbon tax.

78.— (1) Subject to the provisions of this Chapter and any regulations made under it, a duty of excise, to be known as solid fuel carbon tax, shall be charged, levied and paid at the rates specified in Schedule 1 on all solid fuel supplied in the State by a supplier.

(2) Subsection (1) shall apply to all solid fuel supplied by a supplier, for combustion by such supplier.

(3) The rate per tonne for each solid fuel specified in Schedule 1 is in proportion to the emissions of CO2 from the combustion of the solid fuel concerned and is determined by the formula—

NCV × EF × A


NCV is the net calorific value of the solid fuel concerned expressed in terajoules per tonne,

EF is the carbon emission factor of the solid fuel concerned expressed in tonnes of CO 2 per terajoule,

A is the amount, €15, to be charged per tonne of CO 2 emitted.