Revenue eBrief No. 132/25

10 July 2025

Updates to Horticultural Production Relief Guide, Solid Fuel Carbon Tax Manual and Natural Gas Carbon Tax Manual

The Tax and Duty Manuals listed below have been updated to include the revised rates of Mineral Oil Tax, Solid Fuel Carbon Tax and Natural Gas Carbon Tax with effect from 1 May 2025. The changes made and any other amendments are outlined below for each Tax and Duty manual.

Horticultural Production Relief Guide

• Paragraph 3.2 Rates of Repayment has been updated with Mineral Oil Tax (MOT) rates in effect from 1 May 2025 and the rates they replace are included with previous rates in Appendix 1.
• Paragraph 5. Central Repayments Office, updated contact details.

Solid Fuel Carbon Tax Compliance Procedures Manual

• Paragraph 2. Rates for Solid Fuel Carbon Tax (SFCT) has been updated with Carbon Charge rates in effect from 1 May 2025 and the rates they replace are included with historic rates in Appendix I.
• Paragraph 6.1.1 Rates of relief for Biomass Products updated with revised rates of relief in effect from 1 May 2025 applicable to solid fuel products containing biomass and rates of relief they replace are included with previous rates of relief in Appendix II.
• To reflect the complete scope of the manual, the title is amended from "Solid Fuel Carbon Tax Compliance Procedures" to "Solid Fuel Carbon Tax".

Natural Gas Carbon Tax Compliance Procedures

• Paragraph 2. Rates for Natural Gas Carbon Tax (NGCT) has been updated with Carbon Charge rates in effect from 1 May 2025 and the rates they replace are included with previous rates in Appendix I.
• To reflect the complete scope of the manual, the title is amended from "Natural Gas Carbon Tax Compliance Procedures" to "Natural Gas Carbon Tax".