280. Deputy Pauline Tully asked the Minister for Finance the person or body that is liable for the payment of carbon tax due on coal sold from north of the Border; the person or body that is liable for the payment of VAT on same; the way that the sale of coal being sold from north of the Border can be policed to ensure that it is the correct type of coal after new legislation banning the sale of smoky coal comes into force in September 2022; and if he will make a statement on the matter. [4391/22]

Summary

280. Deputy Pauline Tully asked the Minister for Finance the person or body that is liable for the payment of carbon tax due on coal sold from north of the Border; the person or body that is liable for the payment of VAT on same; the way that the sale of coal being sold from north of the Border can be policed to ensure that it is the correct type of coal after new legislation banning the sale of smoky coal comes into force in September 2022; and if he will make a statement on the matter. [4391/22]

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