The eBrief updates tax guides to reflect revised mineral oil, solid fuel carbon, and natural gas carbon tax rates, including updated relief rates, contact details, and manual titles.

The Irish Revenue has published Revenue eBrief No. 132/25, announcing updates to the Horticultural Production Relief Guide, the Solid Fuel Carbon Tax Compliance Procedures Manual, and the Natural Gas Carbon Tax Compliance Procedures Manual to reflect revised Mineral Oil Tax, Solid Fuel Carbon Tax, and Natural Gas Carbon Tax rates, effective from 1 May 2025.

Horticultural production relief guide:

  • Paragraph 3.2 is updated with Mineral Oil Tax rates effective from 1 May 2025, with previous rates retained in Appendix 1.
  • Paragraph 5 includes updated contact details for the Central Repayments Office.

Solid fuel carbon tax compliance procedures manual:

  • Paragraph 2 updates Solid Fuel Carbon Tax rates effective from 1 May 2025, with historic rates shown in Appendix I.
  • Paragraph 6.1.1 updates rates of relief for biomass-containing solid fuels, effective from 1 May 2025, with previous rates of relief listed in Appendix II.
  • The manual’s title is amended to “Solid Fuel Carbon Tax” to reflect its full scope.

Natural gas carbon tax compliance procedures manual:

  • Paragraph 2 reflects updated Natural Gas Carbon Tax rates from 1 May 2025, with previous rates included in Appendix I.
  • The manual’s title is revised to “Natural Gas Carbon Tax” to align with the content scope.