Revenue eBrief No. 062/22
14 March 2022
Update of Budget 2022 Excise Duty Rates TDM - New rates of Mineral Oil Tax (MOT) for 1 May 2022
The Tax and Duty Manual (TDM) on Excise Duty Rates on Energy Products and Electricity has been updated to reflect changes in rates of Mineral Oil Tax (MOT) on certain mineral oils with effect from 10 March 2022.
The TDM also provides details of further changes to MOT rates, effective from 1 April 2022 and 1 May 2022, and changes to Solid Fuel Carbon Tax and Natural Gas Carbon Tax effective from 1 May 2022.
The Budget 2022 - Excise Duty Rates TDM has also been updated to refer to the above changes in the rates.