Mineral Oil Tax relief for greenhouse gas emissions permit holders
Fuel used in an installation covered by a greenhouse gas (GHG) emissions permit qualifies for a relief from the MOT carbon component. The MOT carbon component is also referred to as the carbon tax or the carbon charge.
To qualify for the MOT carbon component relief an installation must be covered by a GHG permit issued by the Environmental Protection Agency (EPA).
This relief can be granted by way of remission or e-repayment. Information on claiming this relief by way of remission is available in the Mineral Oil Tax Carbon Charge Tax and Duty Manual.
Claims for repayment are to be made using the online Form CC-Rep, accessible through Revenue Online Service (ROS). Information on how to submit a repayment claim is available in the quick guide to Form CC-Rep.
You can find more information in the Further guidance section of this page.