Revenue eBrief No. 098/23

17 April 2023

Natural Gas Carbon Tax (NGCT) Compliance Procedures Manual

A new Tax and Duty Manual, the Natural Gas Carbon Tax (NGCT) Compliance Procedures Manual, has been published. 

This manual provides information on the operation of the Natural Gas Carbon Tax, including:

  • Current and historic rates,
  • Information on traders who should register as a supplier of natural gas for tax purposes and how to do so, and
  • The reliefs available for NGCT, including for High Efficiency Combined Heat and Power (HECHP) operations and Greenhouse Gas Emissions Permit Holders.

Information and guidelines are also included for Revenue staff on compliance procedures relating to NGCT.