Mineral Oil Tax on Coal - Public Notice 1889
1. Introduction.
In accordance with EU requirements, the Finance Act 2005 extended Mineral Oil Tax to Coal.
The tax is payable by coal users, but a considerable number of coal users are exempt from the tax. If you are a coal user and are not covered by an exemption you are obliged to register with Revenue for the purpose of the tax.
The tax applies to final deliveries of coal to liable coal users from 1 July 2005.
2. Exemptions
Use of coal for the following is exempt from Mineral Oil Tax:
- household use,
- the generation of electricity,
- combined heat and power generation,
- agricultural, horticultural or piscicultural works, and in forestry,
- mineralogical processes,
- dual use (i.e. both as a heating fuel and for purposes other than as a motor fuel or heating fuel e.g. for chemical reduction or in electrolytic or metallurgical processes),
- use by a charitable organisation,
- as fuel for trains, or
- use in an energy intensive business which holds a greenhouse gas emissions permit.
3. Rates of tax
The rates of tax are:
- €4.18 per tonne for business use, or
- €8.36 per tonne, for other use.
A reduced rate of €2.09 per tonne applies to a business which is not energy intensive but holds a greenhouse gas emissions permit.
4. Legislation
Mineral Oil Tax law in the Finance Act 1999 has been amended by the Finance Act 2005 to extend Mineral Oil Tax to coal. To view the amending legislation click on the following link: 
Finance Act 2005 - Coal tax (MS Word, 32KB)
The 
Mineral Oil Tax (Amendment) Regulations 2005 (S.I. No. 285 of 2005) (PDF, 41KB), which amend the Mineral Oil Tax Regulations 2001 (S.I. No. 442 of 2001) provide for the detailed requirements of coal traders and liable coal users. The Regulations provide for:
- keeping and production of records
- registration of coal traders and liable coal users
- declarations and returns
- payment of tax.
5. Offences
The offence provisions of General Excise law in the Finance Act 2001 and Mineral Oil Tax law will apply to coal. The provisions cover in particular breaches of regulations, evasion of tax and false returns or claims.
6. Registration of Coal Suppliers
From 1 July 2005, every coal trader who makes final delivery of coal (other than those who deliver exclusively to households or to charitable organisations) is obliged to register with Revenue by completing the registration form MOT-Coal 1 (MS Word, 29KB) and returning it to the Office of the Collector General, Sarsfield House, Limerick.
7. Registration of Liable Coal Users
From 1 July 2005, every liable coal user is required to complete registration form MOT-Coal 1, and return it to the Office of the Collector General, Sarsfield House, Limerick.
8. Payment Procedure
Every liable coal user is responsible for assessing his/her own liability for Mineral Oil Tax on coal and paying the amount due. A form must be completed by the liable coal user for each accounting period, specifying the quantity of coal delivered and giving a calculation of the tax payable for the period, and returned together with the amount of Mineral Oil Tax due, to the Office of the Collector General, Sarsfield House, Limerick. Copies of such forms will be issued to each registered liable coal user close to the end of each accounting period.
An accounting period is a period of 3 months commencing on the first day of January, April, July or October. Returns and payments are due on the 19th day of the month following each accounting period.
A liable coal user may be allowed by the Commissioners to furnish a return and payment for a period longer than a normal accounting period but not exceeding a period of one year. Returns and payments are due on the 19th day of the month following each such longer period.
9. Records
All records in relation to Mineral Oil Tax on Coal are required to be preserved for a period of six years.
10. Further Enquiries and copies of the registration form
For further information, please direct enquiries to the Office of the Collector General at:
Phone lo-call 1890 203070.