Solid Fuel Carbon Tax (SFCT)

Returns and payments

Liable fuel suppliers must file a return and pay for each bi-monthly period by the last day of the following month. For example, the due date for the period January - February is 31 March.

Fourteen days before the due date, Revenue issues an email to Revenue Online Service (ROS) customers, reminding them to file and pay.

Revenue will issue an estimate of the tax due by suppliers who do not submit a return by the due date. The Revenue estimate is the amount of tax that Revenue will pursue if a supplier does not complete and file their return.

If a taxpayer fails to pay the amount due, Revenue may refer the debt for enforcement action. This can include sheriff enforcement, civil proceedings through the courts or attachment of third parties.

Interest on late payment applies to any payment made after the due date. 

Where there is no liability due, liable suppliers must submit a nil return.

The SFCT1 Return Form will include the quantity and categories of solid fuel which:

  • qualify for relief at source
  • were supplied for use as a raw material in the manufacture of another solid fuel product, as well as the tax assessed by the accountable person as payable.

How to file a return and make a payment

Customers registered for ROS can file returns and make payments on ROS.

Customers not registered for ROS can make a return using the Form SFCT1. The completed return should be sent to the Collector General’s Division.

Customers not registered for ROS can make a payment through myAccount

Next: Records