Revenue eBrief No. 080/20

12 May 2020

Horticultural Relief Guide

Section 98 Finance Act 1999 provides for a partial relief from Mineral Oil Tax for horticultural use by setting out pre-determined rates. Where a Mineral Oil Tax payment exceeds a pre-determined rate, a refund may be due subject to compliance with the conditions governing the relief.    

Legislative amendments in Finance Act 2019 changed the pre-determined rates for this relief and Tax and Duty Manual Horticultural Repayment Relief Guide has been updated to reflect such changes.