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

Liability

Under NGCT legislation the supplier of natural gas is liable for the payment of the tax. A liability to the tax arises when natural gas is supplied in the State by a supplier to a consumer. Self-supply of natural gas for a supplier’s own consumption is also liable.

Next: Rate of tax

Published: 11 September 2023 Print this page

Back to homepage Back to top