Revenue eBrief No. 194/20

22 October 2020

Accounting for Mineral Oil

Tax and Duty Manual Accounting for Mineral Oil has been updated to reflect changes to the Excise Duty Rates announced as part of  Budget 2021. The manual has also been updated to reflect the revised definition of a propellant which was amended in Finance Act 2019 and came into effect on 1 January 2020.