On 24 August 2023, the Irish Revenue issued eBrief No. 187/23 on Mineral Oil Tax (MOT) rate changes. Accordingly, the Tax and Duty Manual (TDM) on Excise Duty Rates on Energy Products and Electricity has been updated to reflect increases in MOT rates on certain mineral oils.
From 1 September 2023 changes to the MOT non-carbon component rates for certain mineral oils take effect.
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