Electricity Tax

Returns and payments

Liable electricity suppliers must file a return and pay for each annual calendar period by 31 January of the following year.

Fourteen days before the due date, Revenue issues an email to Revenue Online Service (ROS) customers, reminding them to file and pay.

Suppliers may not have complete information for the last two months of the year to complete their return by the due date. Such suppliers can file and pay their annual liability based on an estimated provisional return and must file a final return by 31 March. Where there is no liability due, liable suppliers must submit a nil return.

If a taxpayer fails to pay the amount due, Revenue may refer the debt for enforcement action. This can include sheriff enforcement, civil proceedings through the courts or attachment of third parties.

Revenue will charge interest where:

• payments are made after the due date
• or
• the supplier pays the amount on the provisional return and it is lower than the final liability. This only applies where the difference is in excess of 5% between the provisional amount paid and the final annual liability.

How to file a return and make a payment

Customers registered for ROS may file returns and make payments on ROS.

Customers not registered for ROS may make a return using the Electricity Tax Return. The completed return should be sent to the Collector-General’s Division. 

Customers not registered for ROS may make a payment through myAccount or by Electronic Fund Transfer (EFT).

Underpayments and overpayments

Once the supplier files the final return they must pay any underpayment due to Revenue.

The supplier may request any overpayment be offset to the liability for the next accounting period.

The supplier does not have to pay the underpayment if:

• they have complied with their obligations
• or
• the underpayment is a result of the consumer giving false or misleading information to them.

The supplier is not responsible for the collection of the above underpayment. The supplier should advise Revenue where they believe this type of underpayment has occurred.

Interim payments

Revenue may request an interim payment if it estimates the liability of a supplier will be greater than €100,000 in an accounting period. Revenue will give advance notice if it requires an interim payment.

Repayments

The supplier must claim any repayment due under a relief provision within six months of the accounting period in which the relief was due.

Where the Commissioners extend the deadline, the supplier must claim the repayment within four years of the date:

• of the overpayment
• or
• of any other transaction that creates an entitlement to a repayment.

A claim for repayment in respect of an overpayment of electricity tax is subject to the requirements of section 105B (as amended) of the Finance Act 2001.

The consumer submits a Repayment claim for electricity used for chemical reduction or in electrolytic or metallurgical processes and sends it to their Revenue Office with bills or invoices for their electricity supply.

The supplier should send the Claim form for repayment to Large Corporates Division.

Next: Mixed supply