Solid Fuel Carbon Tax Regulations 2013 (S.I. No. 191 of 2013).

These Regulations implement certain provisions of Chapter 3 of Part 3 of the Finance Act 2010, which provides for an excise duty, called solid fuel carbon tax, on solid fuel supplied in the State. These Regulations, among other things, provide for relief from excise for use of solid fuel for various defined purposes, including use in an installation covered by a greenhouse gas emission permit.