Mineral Oil Tax on heavy oil (diesel) used for private pleasure navigation

Application of rates

Persons involved in private pleasure navigation should use auto diesel.  Provision was made in the Finance Act 2008 to allow the continued use of Marked Gas Oil (MGO) subject to payment of the balance of the Mineral Oil Tax (MOT) on the fuel used, that is, the difference between the tax calculated at the auto diesel and MGO rates.

Up to the end of 2019, where the option to use MGO for private pleasure navigation is being availed of, owners of the craft involved are required to make a return at the end of the year. Craft owners who have purchased MGO for private pleasure navigation in 2019 are obliged to file a return and pay the relevant tax by 1 March 2020.

Returns must contain the quantity of MGO purchased in that year and payment of the MOT on that quantity at the rate equivalent to the difference between the auto diesel and MGO rates at the time of purchase of the oil must be submitted. The rate of MOT applying to diesel used for private pleasure navigation increased on 9 October 2019 from €479.02 to €494.90 per 1,000 litres.

The relevant PPN Form must arrive no later than 1 March following the year to which the return relates.   

Completed returns and payment must be sent to the appropriate Revenue office:

  • Business Division: C&E Accounts, 85-93 Lower Mount Street, Dublin 2, D02 HD59
  • Business Division: C&E Accounts, Revenue House, Blackpool, Cork, T23 W922
  • Business Division: C&E Accounts, River House, Charlotte Quay, Limerick, V94 X4D6
  • Business Division: C&E Accounts, Geata na Cathrach, Fairgreen, Galway, H91 W26K
  • Business Division: C&E Accounts, Government Offices, The Glen, Waterford, X91 P04E.


2019 is the last year to which these arrangements will apply. From 1 January 2020 persons involved in private pleasure navigation must only use auto diesel. The use of MGO for private pleasure navigation will cease to be permited after 31 December 2019.

Once the amended legislation is commenced it will be an offence to use MGO for private pleasure navigation. It willalso be an offence to sell MGO intended for use for private pleasure navigation.


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