Revenue eBrief No. 055/22

07 March 2022

Relief for increase in carbon tax on farm diesel (section 664A TCA 1997)

Section 664A of the Taxes Consolidation Act 1997 provides for relief for expenditure incurred by farmers in respect of an increase in the carbon tax on farm diesel.  Tax and Duty Manual Part 23-01-36 has been updated to reflect the rate of carbon tax on farm diesel with effect from 1 May 2021, and 1 May 2022.