Revenue eBrief No. 128/24
30 April 2024
Natural Gas Carbon Tax Horticultural Production and Mushroom Cultivation Relief Guide
Revenue has published a Tax and Duty Manual - Natural Gas Carbon Tax Horticultural Production and Mushroom Cultivation Relief Guide - providing guidance on a new Natural Gas Carbon Tax (NGCT) relief for horticultural production and mushroom cultivation. Natural gas supplied from 1 April 2024 and used for qualifying horticultural production and/or mushroom cultivation is eligible for full relief from NGCT. The relief operates by way of repayment to natural gas users. Qualifying uses of natural gas include:
- heating glasshouses (minimum area 1,011 square meters) for growing horticultural produce,
- heating tunnels or buildings (minimum area 278 square metres) for cultivating mushrooms,
- producing steam for sterilising glasshouses and buildings/structures used for cultivating mushrooms,
- heating and sterilising earth or other growing medium, and
- producing carbon dioxide.