Finance Act 2013

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

61.— (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)

”,

(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.— (1) Tax shall be charged at the time the solid fuel is first supplied in the State by a supplier and, except where subsections (2) or (3) apply, 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.

(3) A consumer shall be liable for any deficiency in the amount of tax charged on a supply, where that deficiency has resulted from false or misleading information furnished to the supplier concerned by that consumer, and no such liability shall attach to the supplier.”,

(e) by substituting the following for section 80:

“80.— Every supplier who is accountable under section 79 shall register with the Commissioners in accordance with such procedures as the Commissioners may prescribe or otherwise require.”,

and

(f) in section 82(1) by substituting “processes, or” for “processes.” in paragraph (b) and by inserting the following after that paragraph:

“(c) under diplomatic arrangements in the State.”.

(2) Chapter 3 of Part 3 of the Finance Act 2010 is further amended with effect as on and from 1 May 2014—

(a) by substituting the following for Schedule 1 (as amended by subsection (1) (a)):

“SCHEDULE 1

Rates of Solid Fuel Carbon Tax

(With effect as on and from 1 May 2014)

”,

and

(b) in section 78(3) (as amended by subsection (1) (c)) by substituting “€20” for “€10”.