Revenue eBrief No. 248/23
27 November 2023
Updates to Accounting for Mineral Oil Tax Manual
The Accounting for Mineral Oil Tax manual has been updated, as follows:
- Appendix I updated with MOT rates with effect from 11 October 2023 and rates from 1 September 2023 included with historic rates in Appendix VII.
- References to the AES system throughout the manual and associated matters updated to reflect the implementation of Revenue’s Automated Import System (AIS).
- Paragraph 6.3.2. regarding Repayment Claimants updated to include revised processes for initial claims.
- Miscellaneous minor revisions and corrections to the text.