Mineral Oil Tax Carbon Charge (MOTCC)

The carbon charge on Mineral Oil Tax was introduced in 2010 as a carbon tax on fossil fuels. The charge is based upon the CO2 emitted when the fuel is combusted. It applies carbon charges on:

  • mineral oils – petrol and auto-diesel
  • non-auto mineral oils – marked gas oil (MGO), kerosene, fuel oil (industrial) and liquefied petroleum gas (LPG)
  • aviation gasoline (aligned to the petrol rate)
  • and
  • heavy oil used for recreational flying and boating (aligned to the auto-diesel rate).

You must make claims for repayment electronically. Information on how to submit a claim is available from our File an MOT e-repayment claim section.