Simon Harris — 2026-04-14

Financial Resolution No. 3: Solid Fuel Carbon Tax

FG Simon Harris · Wicklow · Minister for Finance

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FG Simon Harris this contribution

I move:

(1) THAT for the purposes of the tax charged by virtue of section 78 of the Finance Act 2010 (No. 5 of 2010), that Act be amended, with effect as on and from 15 April 2026, by the substitution of the following for Schedule 1 to that Act (as amended by section 29(b) of the Finance Act 2020 (No. 26 of 2020)):

"SCHEDULE 1

RATES OF SOLID FUEL CARBON TAX

(2) IT is hereby declared that it is expedient in the public interest that this Resolution shall have statutory effect under the provisions of the Provisional Collection of Taxes Act 1927 (No. 7 of 1927).