Irish Revenue has published eBrief No. 090/25 on 25 April 2025, announcing updates to the Tax and Duty Manual concerning excise duty rates on energy products and electricity.

The Tax and Duty Manual (TDM) on Excise Duty Rates on Energy Products and Electricity has been updated to reflect carbon tax increases effective from 1 May 2025, which impact on rates of the following excise duties:

  • Mineral Oil Tax (MOT),
  • Natural Gas Carbon Tax (NGCT) and
  • Solid Fuel Carbon Tax (SFCT).

These changes follow the carbon tax rate rising from EUR 56.00 to EUR 63.50, as outlined in the 2025 Budget. The updated rate has already been applied to petrol and diesel from 9 October 2024. This forms part of a planned progression toward a carbon tax rate of EUR 100 per tonne of CO2 by 2030.

Earlier, Ireland raised the solid fuel carbon tax to EUR 20 per tonne of CO2 from 1 May 2014, prompting calls to use the extra revenue to boost the winter fuel allowance for low-income households.