AI Summary of 82. Reliefs from solid fuel carbon tax.
This regulation outlines the conditions under which tax relief may be granted for solid fuels. Full tax relief is available for solid fuels used exclusively for electricity generation, chemical processes, diplomatic purposes, or high-efficiency cogeneration, contingent upon certification by a designated competent authority.
Additionally, partial relief is available for solid fuels supplied to installations holding a greenhouse gas emissions permit. Specifically, peat qualifies for full relief, while coal receives partial relief calculated as a deduction of €4.18 per tonne from the tax chargeable on the delivered quantity.
82. Reliefs from solid fuel carbon tax.
Amendments (requiring commencement) by s. 55 of the Finance Act 2025 (No. 18), published 23 December 2025.
(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,
(b) for chemical reduction or in electrolytic or metallurgical processes,
(c) under diplomatic arrangements in the State, or
(d) for heat and power cogeneration (other than heat and power cogeneration by a micro-cogeneration unit within the meaning of Directive 2012/27/EU of the European Parliament and of the Council of 25 October 2012 [OJ No. L315, 14.11.2012, p.1]), where it is determined, by a competent authority designated for the purpose by the Minister for Finance, that such cogeneration meets the requirements for high-efficiency cogeneration under Directive 2012/27/EU of the European Parliament and of the Council of 25 October 2012.
(1A) The relief under subsection (1)(d) shall be calculated as the amount of tax paid on that portion of the solid fuel used for cogeneration that is used to generate high-efficiency electricity as determined, and set out in a certificate issued, by the competent authority.