Solid Fuel Carbon Tax (SFCT)

Rate of tax

Current rates of Solid Fuel Carbon Tax (SFCT) applicable to solid fuel products from 1 May 2021 are as follows:

SFCT rates effective from 1 May 2021
Solid FuelSFCT rate per tonne*

Coal

€88.23

Peat

Peat briquettes

€61.42

Milled peat

€30.44

Other peat

€45.65

* The rates effective from 1 May 2021 are based on the amount charged per tonne of carbon dioxide (CO2) emitted increasing from €26.00 to €33.50.

 

SFCT and relief rates that applied prior to 1 May 2021 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 2021
ProductBiomass ContentBiomass ReliefRate of SFCT relief per tonneEffective rate of SFCT per tonne
Coal <30% None; full rate applies €0 €88.23
>30<50% 30% of tax chargeable €26.47 €61.76
>50% 50% of tax chargeable €44.11 €44.12
Peat <30% None; full rate applies €0 €61.42
>30<50% 30% of tax chargeable €18.43 €42.99
>50% 50% of tax chargeable €30.71 €30.71
Milled Peat N/A N/A N/A €30.44
Other Peat N/A N/A N/A €45.65

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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