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Electricity Tax

  1. Overview
  2. Taxable supplies
  3. Rates
  4. Registration
  5. Returns and payments
  6. Mixed supply
  7. Reliefs
  8. Records

Records

All records relevant to the tax must be kept for a minimum of six years. They may be kept electronically provided that they can be produced as required in printed form.

Further Revenue requirements for the keeping of records are set down in the Electricity Tax Regulations 2008 (S.I. No. 385 of 2008).

Published: 24 July 2023 Print this page

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