Revenue eBrief No. 104/23
28 April 2023
Excise Duty Rates
A number of Tax and Duty Manuals have been updated to reflect rate changes that take effect from 1 May 2023.
- Horticultural Repayment Relief Guide:
- Excise duty rates and “pre-determined rates” have been updated in section 3.2.
- Historical new rates of repayment have been updated in Appendix 1.
- Solid Fuel Carbon Tax Compliance Procedures Manual:
- Excise duty rates have been updated in section 2.
- Biomass products rates have been updated in section 6.1.1.
- Historic rates of solid fuel carbon tax and historic rates for biomass products have been updated in Appendices I and II respectively.
- Accounting for Mineral Oil Tax Manual:
- Mineral oil tax rates have been updated in Appendix I with historic rates updated in Appendix XI.
- This manual has also been updated in line with section 47 of the Finance Act 2021. A number of amendments were made to Part 2 of the Finance Act 2001 to transpose Council Directive (EU) No. 2020/262 into Irish law. This Directive replaced Directive 2008/118/EC on the general arrangements for excise duty with effect from February 13 2023.