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Natural Gas Carbon Tax (NGCT)

Overview
Liability
Rate of tax
Natural Gas supplied for use as fuel in a motor vehicle
Registration
Returns and payments
Reliefs
Records

Natural Gas supplied for use as fuel in a motor vehicle

Natural gas that is supplied as fuel in a motor vehicle is called vehicle gas. Natural gas that is supplied as vehicle gas is not liable to NGCT. However, it is liable to Mineral Oil Tax (MOT). You can find more information on this tax in the Mineral Oil Tax on vehicle gas section.

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Published: 11 September 2023 Please rate how useful this page was to you Print this page

Related topics
Related forms
- Form NGCT RegApplication for registration for Natural Gas Carbon Tax
- Form NGCT1 (new rate)Natural Gas Carbon Tax Return and Declaration form for accounting periods from 1 May 2023 to 30 April 2024
- Form NGCT1 (old rate)Natural Gas Carbon Tax Return and Declaration form for accounting periods from 1 May 2022 to 30 April 2023
- Greenhouse gas emissions permit holderDeclaration of usage of natural gas by a greenhouse gas emissions permit holder
- Declaration of usage of Natural Gas for exempt purposesForm is to be completed by natural gas consumers who wish to have their entitlement to relief from Natural Gas Carbon Tax granted at source
Further guidance
- Excise Duty Rates on Energy Products and Electricity Taxes Manual
- Natural Gas Carbon Tax Compliance Procedures
- NGCT Non-Statutory Consolidated Law (January 2023)Natural Gas Carbon Tax non-statutory consolidated legislation, January 2023 edition
- Statutory Instrument (S.I.) No. 191 of 2010Natural Gas Carbon Tax Regulations 2010

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Natural Gas Carbon Tax (NGCT)

Natural Gas supplied for use as fuel in a motor vehicle