Excise Duty rates

Excises on natural gas, solid fuel and electricity

The table below sets out Natural Gas Carbon Tax (NGCT) and Solid Fuel Carbon Tax (SFCT) rates from 1 May 2025. Previous, current, and future rates are available in the Excise Duty Rates on Energy Products and Electricity Taxes Manual.

Rates applicable to other energy products
Tax	Description or usage	Rate of Duty (€)
Natural Gas Carbon Tax	Measured based on gross calorific value	€11.48 per MWh
	Measured based on net calorific value	€12.73 per MWh

Solid Fuel Carbon Tax	Coal	€167.24 per tonne
	Peat briquettes	€116.43 per tonne
	Milled peat	€57.70 per tonne
	Other peat	€86.54 per tonne

The table below sets out Electricity Tax rates from 1 January 2020. Current and previous Electricity Tax rates are available in the Excise Duty Rates on Energy Products and Electricity Taxes Manual.

Rates applicable to electricity
Tax	Description or usage	Rate of Duty (€)
Electricity Tax	Business use	€1.00 per megawatt hour
Electricity Tax	Non-business use	€1.00 per megawatt hour