Solid Fuel Carbon Tax (SFCT)

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