Solid Fuel Carbon Tax (SFCT)
Rate of tax
Current rates of Solid Fuel Carbon Tax (SFCT) applicable to solid fuel products from 1 May 2023 are as follows:
SFCT rates effective from 1 May 2023
| Solid Fuel | SFCT rate per tonne |
|---|
|
Coal
|
€127.74
|
| Peat |
|
Peat briquettes
|
€88.93
|
|
Milled peat
|
€44.07
|
|
Other peat
|
€66.10
|
SFCT and relief rates that applied prior to 1 May 2023 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 2023
| Product | Biomass Content | Biomass Relief | Rate of SFCT relief per tonne | Effective rate of SFCT per tonne |
|---|
| Coal |
<30% |
None; full rate applies |
€0 |
€127.74 |
|---|
| >30<50% |
30% of tax chargeable |
€38.32 |
€89.42 |
| >50% |
50% of tax chargeable |
€63.87 |
€63.87 |
| Peat briquettes |
<30% |
None; full rate applies |
€0 |
€88.93 |
|---|
| >30<50% |
30% of tax chargeable |
€26.68 |
€62.25 |
| >50% |
50% of tax chargeable |
€44.47 |
€44.46 |
| Milled Peat |
N/A |
N/A |
N/A |
€44.07 |
|---|
| Other Peat |
N/A |
N/A |
N/A |
€66.10 |
|---|
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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