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.