Revenue eBrief No. 071/20
30 April 2020
Excise Duty Rates on Energy Products and Electricity Manual
A Tax and Duty Manual on Excise Duty Rates on Energy Products and Electricity has been created to provide details as follows:
- Increases in rates of Mineral Oil Tax (MOT) on certain mineral oils introduced with effect as on and from 1 May 2020 as provided for by Section 40 of Finance Act 2019
- An increase in the rate of Natural Gas Carbon Tax (NGCT) introduced with effect as on and from 1 May 2020 as provided for by Section 45 of Finance Act 2019
- Increases in rates of Solid Fuel Carbon Tax (SFCT) introduced with effect as on and from 1 May 2020 as provided for by Section 46 of Finance Act 2019
- An increase in the carbon component and a decrease in the non-carbon component of MOT on vehicle gas, resulting in no change to the overall figure, introduced with effect as on and from 1 May 2020 as provided for by Section 40 of Finance Act 2019
- An increase in the rate of Electricity Tax on electricity supplied for business use introduced with effect as on and from 1 Jan 2020 as provided for by Section 44 of Finance Act 2019
- Increases in rates of MOT on certain propellant mineral oils introduced with effect as on and from 9 Oct 2019 as provided for by Section 40 of Finance Act 2019