Carbon tax on turf cutting

In Blog by Denis Naughten

Over the last number of day I have been contacted by numerous turf cutters who sell spreads of turf and are confused regarding their liability to levy the carbon tax.

When this issue came up originally I raised it directly with the Revenue Commissioners who stated categorically that it is only sod turf that is dried turf, which is sold is liable to the tax.

Therefore it must be 1) solid and 2) be fuel which is fit to be burned in order to be liable to the tax. However, if you want clarity on a particular operation, I would strongly advise to e-mail Revenue directly at Mr. Bill McEnroe directly at and they will provide written clarity.

On foot of my conversation with Revenue I issued the statement below to the media.

I also raised the issue directly with the Minister for Finance and he has also clarified, along the same lines, the situation. The definition of ‘First supply’ means a quantity of solid fuel supplied in the State that had not previously been supplied in the State.

As peat from a hopper in neither solid nor combustible it is not liable for the tax. Revenue have also produced a briefing note on carbon tax that can be accessed at Guidance Note on Solid Fuel Carbon Tax

People who cut turf will not pay carbon tax – Naughten

Wednesday 1st May 2013

Local TD Denis Naughten has confirmed that the Revenue Commissioners have categorically stated to him that hoppers of peat or spreads of turf are not liable to the new carbon tax which came into effect on 1st May.

“Over the last week I have been inundated with questions on this very issue and the Revenue Commissioners have stated that only the sale of peat which can be burned as a fuel, that is the sale dried turf either loose in trailers or in bags, is liable to the new carbon tax,” explained Denis Naughten.

“The sale of peat spread on low banks which when saved is a source of fuel or the extraction of peat from bogs on a hopper are not liable to carbon tax and are treated the same way today as they were last month by the Revenue Commissioners.

“However, the introduction of the carbon tax will put huge pressure on many families who are reliant on solid fuel for their heat. They are now forced to reduce their level of fuel use or go out themselves and cut turf, which contradicts the policy of the National Parks and Wildlife Service to reduce turf cutting, a point which I raised in the Dil when I tried to block its introduction a number of weeks ago,” concluded Denis Naughten.


Dil ireannThursday, 2 May 2013Department of FinanceCarbon Tax Collection

Denis Naughten (Roscommon-South Leitrim, Independent) |

62. To ask the Minister for Finance if the carbon tax for solid fuel applies only to the sale of dried turf; if the tax applies to the sale spreads of peat which must then be dried and reared; and if he will make a statement on the matter. [21004/13]

Michael Noonan (Minister, Department of Finance; Limerick City, Fine Gael) |

I can confirm that the carbon tax for solid fuel applies to the first supply in the State of peat as a fuel.