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Natural Gas Carbon Tax (NGCT)

  1. Overview
  2. Liability
  3. Rate of tax
  4. Natural Gas supplied for use as fuel in a motor vehicle
  5. Registration
  6. Returns and payments
  7. Reliefs
  8. Records

Liability

Under NGCT legislation the supplier of natural gas is liable for the payment of the tax. A liability to the tax arises when natural gas is supplied in the State by a supplier to a consumer. Self-supply of natural gas for a supplier’s own consumption is also liable.

Next: Rate of tax

Published: 11 September 2023 Print this page

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