Natural Gas Carbon Tax (NGCT)

Returns and payments

Liable natural gas suppliers must:

  • file a return
  • and
  • pay

for each bi-monthly period by the last day of the following month. For example, the due date for the period January – February is 31 March.

Fourteen days before the due date, Revenue will issue a pay and file reminder email to Revenue Online Service (ROS) customers.

Revenue will issue an estimate of the tax due by suppliers who do not submit a return by the due date. Revenue's estimate is the amount of tax that Revenue will pursue if a supplier does not complete and file their return.

If a taxpayer fails to pay the amount due, Revenue may refer the debt for enforcement action. This can include sheriff enforcement, civil proceedings through the courts or attachment of third parties.

Interest on late payment applies to any payment made after the due date.

Liable suppliers must submit a nil return where there is no liability due.

How to file a return and make a payment

Suppliers registered for ROS can file returns and make payments on ROS.

Suppliers not registered for ROS can make a return using the Form NGCT1. The completed return should be sent to Revenue using myEnquiries which is available via myAccount. Suppliers can make a payment for this return through myAccount.

Alternatively, completed returns may be sent by post to:

Office of the Revenue Commissioners
Collector-General’s Division
Sarsfield House
Francis Street
Limerick
V94 R972.

Payments can be made through accessing ROS or myAccount.

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