Revenue eBrief No. 094/21

05 May 2021

Solid Fuel Carbon Tax Compliance Procedures Manual

The Solid Fuel Carbon Tax Compliance Procedures Manual has been updated and the content restructured. Updated information includes:

  • Definitions for Coal and Peat included (section 1.3)
  • Solid Fuel Carbon Tax Rates updated to reflect changes to the Excise Duty Rates that apply from 1 May 2021 (section 2)
  • Rates applicable to biomass products updated to reflect changes to the Excise Duty Rates that apply from 1 May 2021 (section 6.1.1)
  • Appendix I and II added with historic Solid Fuel Carbon Tax Rates and Historic Rates for Biomass Products respectively.