Home   Companies and charities   Excise and licences  

Natural Gas Carbon Tax (NGCT)

  1. Overview
  2. Liability
  3. Rate of tax
  4. Natural Gas supplied for use as fuel in a motor vehicle
  5. Registration and records
  6. Returns and payments
  7. Reliefs
  8. Appeals

Overview

Natural Gas Carbon Tax (NGCT) was introduced in Ireland on 1 May 2010 and applied to all natural gas supplied to consumers. From 1 January 2017 NGCT no longer applies to natural gas supplied as fuel in a motor vehicle. Natural gas supplied as fuel in a motor vehicle is called 'vehicle gas' and is liable to Mineral Oil Tax (MOT).

The rate of NGCT is proportionate to the amount of CO2 emitted when natural gas is combusted.  

Natural gas may be stored and transported in a variety of forms such as Liquefied Natural Gas (LNG) and Compressed Natural Gas (CNG). NGCT, or MOT in the case of vehicle gas, applies to all natural gas supplies regardless of the storage or transportation form used.

Next: Liability

Published: 11 September 2023 Print this page

Back to homepage Back to top