Revenue eBrief No. 182/25
08 October 2025
Mineral Oil Tax (MOT) Rate Increases – 8 October 2025
The Tax and Duty Manual (TDM) - Excise Duty Rates on Energy Products and Electricity Taxes Manual - has been updated to reflect increases to the carbon component and overall rates of Mineral Oil Tax (MOT) on petrol, auto-diesel, other propellant fuels and their substitutes, effective from 8 October 2025.