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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

Registration

Liable natural gas suppliers must register with Revenue by completing the Form NGCT Reg. Natural gas suppliers must register before starting to make supplies of natural gas. Suppliers can send the registration form to Revenue using MyEnquiries which is available via myAccount. The form can also be returned to Large Corporates Division.

A supplier not established in the State must appoint a competent person in the State who is liable to account for and pay NCGT. The competent person must register for the tax using Form NGCT Reg and include the details of the non-State supplier.

Suppliers can deregister using MyEnquiries or by notifying Large Corporates Division in writing.

Next: Returns and payments

Published: 11 September 2023 Print this page

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