Revenue eBrief No. 157/26

21 October 2026

Mineral Oil Tax, Natural Gas Carbon Tax and Solid Fuel Carbon Tax rates - Changes to carbon tax trajectory

The Tax and Duty Manual (TDM) on Excise Duty Rates on Energy Products and Electricity has been updated to reflect the following changes:

  • Reductions to the rate of Mineral Oil Tax on non-propellant kerosene, and to the rate of Natural Gas Carbon Tax, from 14 October 2026.
  • The postponement, from 14 October 2026 to 1 May 2027, of carbon tax rate increases impacting on Mineral Oil Tax and Solid Fuel Carbon Tax.