Revenue eBrief No. 100/24
27 March 2024
Updates to Accounting for Mineral Oil Tax manual
The Tax and Duty Manual on Accounting for Mineral Oil Tax has been updated, as follows:
- For reference purposes only, links to non-statutory consolidated versions of the Finance Acts 1999 and 2001 are provided
- Secondary Law updated to include the Control of Excisable Products Regulation 2024
- Appendix I updated with MOT rates with effect from 1 April 2024 and rates from 11 October 2023 are included with historic rates in Appendix VII
- Miscellaneous minor revisions.