Electricity Tax is charged on the final supply of electricity to the consumer and the liability arises at the time the electricity is supplied. The supplier is responsible for payment of the tax and for all returns.
Electricity supplied by the supplier for their own use is taxable, but only where that supply exceeds 50 units in a calendar year. This is to exclude small scale self-supplies, such as those on building sites and from back-up generators, from the scope of the tax. There is no requirement for these small scale self-suppliers to register with Revenue or to complete returns.