Solid Fuel Carbon Tax (SFCT)
Rates of tax
Current rates of Solid Fuel Carbon Tax (SFCT) applicable to solid fuel products from 1 May 2025 are as follows:
SFCT rates effective from 1 May 2025
| Solid Fuel | SFCT rate per tonne* |
|---|
|
Coal
|
€167.24
|
|
Peat
|
|
Peat briquettes
|
€116.43
|
|
Milled peat
|
€57.70
|
|
Other peat
|
€86.54
|
*The rates effective from 1 May 2025 are based on the amount charged per tonne of carbon dioxide (CO2) emitted increasing from €56.00 to €63.50.
SFCT and relief rates that applied prior to 1 May 2025 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 2025
| Product | Biomass Content | Biomass Relief | Rate of SFCT relief per tonne | Effective rate of SFCT per tonne |
|---|
| Coal |
<30%
|
None; full rate applies
|
€0
|
€167.24
|
|---|
|
>30<50%
|
30% of tax chargeable
|
€50.17
|
€117.07
|
|
>50%
|
50% of tax chargeable
|
€83.62
|
€83.62
|
| Peat briquettes |
<30%
|
None; full rate applies
|
€0
|
€116.43
|
|---|
|
>30<50%
|
30% of tax chargeable
|
€34.93
|
€81.50
|
|
>50%
|
50% of tax chargeable
|
€58.22
|
€58.21
|
| Milled Peat |
N/A
|
N/A
|
N/A
|
€57.70
|
|---|
| Other Peat |
N/A
|
N/A
|
N/A
|
€86.54
|
|---|
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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