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Solid Fuel Carbon Tax (SFCT)

  1. Overview
  2. Taxable solid fuels and liability
  3. Rate of tax
  4. Reliefs
  5. Registration
  6. Returns and payments
  7. Records

Overview

Solid Fuel Carbon Tax (SFCT) is an excise duty that applies to coal and peat supplied in Ireland on or after 1 May 2013. Wood is not liable to the tax and wood products that have no solid fuel component are not liable to SFCT.

A liability to SFCT arises on the first supply of a quantity of solid fuel in the State by a supplier. The supplier is accountable for and must pay the tax to Revenue.

Where an individual personally purchases, and brings into Ireland, solid fuel from a supplier in another European Union (EU) Member State, a tax liability does not arise,

  • provided the fuel is for their own private use
  • and
  • they accompany the fuel into Ireland.

If that individual, instead of using it for their own use, supplies another person in Ireland with that fuel, they will have made a first supply of solid fuel in the State as a supplier. They will then be liable to pay SFCT on that supply and must register with Revenue accordingly.

Next: Taxable solid fuels and liability

Published: 20 December 2018 Print this page

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