Revenue eBrief No. 131/23

31 May 2023

Updates to Accounting for Mineral Oil Tax and Horticultural Relief Manuals

The Accounting for Mineral Oil Tax Manual has been updated, as follows;

  • in line with section 45 of the Finance Act 2022, which amended s98 of the Finance Act 1999 to provide for Carbon Charge relief for certain activities related to Horticultural Production. By Ministerial Order, this section commences on 1 June 2023.
  • Mineral Oil Tax rates are updated in Appendix I to reflect changes that apply from 1 June 2023 along with the historic rates of Mineral Oil Tax in Appendix XI.

Sections 1, 2.2 and 3.2 of the Guide to Horticultural Production Relief Manual have been updated to refer to the Carbon Charge Relief as outlined above and Appendix 1 is updated with historic rates effective to 31/05/2023.