Finance Act 2012
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Amendment of Chapter 3 (solid fuel carbon tax) of Part 3 of Finance Act 2010. |
82.— Chapter 3 of Part 3 of the Finance Act 2010 is amended— | |
(a) in section 77, in the definition of “CN Code”, by substituting “Commission Regulation (EC) No. 2031/2001” for “Commission Regulation (EEC) No. 2031/2001”, | ||
(b) 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 subsection (2) applies, that supplier shall be accountable for and liable to pay the tax charged. | ||
(2) 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.”, | ||
and | ||
(c) by substituting the following for section 82: | ||
“82.— (1) Subject to such conditions as the Commissioners may prescribe or otherwise impose, a full relief from tax shall be granted on any solid fuel that is shown to the satisfaction of the Commissioners to have been delivered for use— | ||
(a) solely for the generation of electricity, or | ||
(b) for chemical reduction or in electrolytic or metallurgical processes. | ||
(2) Subject to such conditions as the Commissioners may prescribe or otherwise impose, a relief from tax shall be granted on any solid fuel that is shown to the satisfaction of the Commissioners to have been delivered for use— | ||
(a) in an installation that is covered by a greenhouse gas emissions permit, or | ||
(b) for environmentally friendly heat and power cogeneration (other than micro-cogeneration within the meaning of Directive 2004/8/EC of the European Parliament and of the Council of 11 February 2004 17 ), where it is determined, by a competent authority designated for the purpose by the Minister, that such cogeneration meets the requirements for high-efficiency cogeneration under Directive 2004/8/EC of the European Parliament and of the Council of 11 February 2004. | ||
(3) The relief under subsection (2) is— | ||
(a) in the case of peat, a full relief, and | ||
(b) 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.”. | ||