Revenue eBrief No. 128/23
30 May 2023
Update to TDM Excise Duty Rates on Energy Products and Electricity
The Tax and Duty Manual (TDM) on Excise Duty Rates on Energy Products and Electricity has been updated to reflect increases in Mineral Oil Tax (MOT) rates on certain mineral oils.
The rate increases are effective from 1 June 2023.
Relevant changes have also been made to the Budget Excise Duty Rates TDM.