Mineral Oil Tax on vehicle gas (MOT VG)
Rate of tax
The rate of MOT that applies to supplies of vehicle gas is €11.48 per megawatt hour (MWh) at Gross Calorific Value (GCV).
As with other MOT rates, Mineral Oil Tax on Vehicle Gas (MOT VG) has both a carbon and a non-carbon component. The carbon component is commonly referred to as 'carbon tax'. It is important to note that both components of MOT are excise.
From 1 May 2025, the carbon component of MOT VG increased. This increase is based on the amount charged per tonne of carbon dioxide (CO2) emitte, increasing from €56.00 to €63.50.
The following table provides a breakdown of the current MOT VG rate. It also includes the conversion factors used to convert from GCV to Net Calorific Value (NCV). Previous MOT VG rates from 2017 to date are available in the Excise Duty Rates on Energy Products and Electricity Taxes Manual.
| Rate effective from | GCV to NCV rate conversion factor | Vehicle gas supply measured at | Non-carbon component per MWh 'A' | Carbon component per MWh 'B' | MOT VG rate per MWh 'A' + 'B' |
|---|
| 01/05/25 |
0.9017 |
GCV |
€0.00 |
€11.48 |
€11.48 |
|---|
| NCV |
€0.00 |
€12.73 |
€12.73 |
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