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Reliefs from solid fuel carbon tax.
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82.— (1) Without prejudice to any other relief from tax which may apply, and subject to such conditions as may be prescribed or otherwise imposed, a full relief from tax shall be granted on any solid fuel which is shown to the satisfaction of the Commissioners to have been delivered for use—
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(a) for the generation of electricity, or
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(b) for chemical reduction or in electrolytic or metallurgical processes.
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(2) (a) Without prejudice to any other relief from tax which may apply, and subject to paragraph (b) and to such conditions as may be prescribed or otherwise imposed, a relief from tax shall be granted on any solid fuel which is shown to the satisfaction of the Commissioners to have been delivered for use in an installation that is covered by a greenhouse gas emissions permit.
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(b) The relief under paragraph (a) is—
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(i) in the case of peat, a full relief, and
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(ii) in the case of coal, a partial relief, to be calculated as the amount of tax chargeable on the quantity of coal delivered, less an amount calculated at the rate of €4.18 per tonne.
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