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Revenue eBrief No. 094/24

25 March 2024

Mineral Oil Tax (MOT) Rate Changes

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 April 2024.

Relevant changes have also been made to the Budget Excise Duty Rates TDM.

Published: 25 March 2024 Print this page

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