Solid Fuel Carbon Tax (SFCT)

Rate of tax

Current rates of Solid Fuel Carbon Tax (SFCT) applicable to solid fuel products from 1 May 2022 are as follows:

SFCT rates effective from 1 May 2022
Solid FuelSFCT rate per tonne*

Coal

€107.98

Peat

Peat briquettes

€75.17

Milled peat

€37.25

Other peat

€55.87

* The rates effective from 1 May 2022 are based on the amount charged per tonne of carbon dioxide (CO2) emitted increasing from €33.50 to €41.00.

 

SFCT and relief rates that applied prior to 1 May 2022 are available in the SFCT Compliance Procedures Manual.

Since 1 November 2016 a partial relief from SFCT applies to biomass products.  Biomass products are defined as 'any solid fuel product with a biomass content of 30 per cent or more'.  The rate of relief that applies to a biomass product depends on the proportion of that product that is biomass.

Current rates of relief applicable to solid fuel products containing biomass are as follows;

Rates of relief effective from 1 May 2022
ProductBiomass ContentBiomass ReliefRate of SFCT relief per tonneEffective rate of SFCT per tonne
Coal <30% None; full rate applies €0 €107.98
>30<50% 30% of tax chargeable €32.39 €75.59
>50% 50% of tax chargeable €53.99 €53.99
Peat briquettes <30% None; full rate applies €0 €75.17
>30<50% 30% of tax chargeable €22.55 €52.62
>50% 50% of tax chargeable €37.58 €37.59
Milled Peat N/A N/A N/A €37.25
Other Peat N/A N/A N/A €55.87

Additional information on how the relief for biomass products operates is available on the reliefs page of this website and in the SFCT Compliance Procedures Manual.

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