Solid Fuel Carbon Tax (SFCT)

Rate of tax

Current rates of Solid Fuel Carbon Tax (SFCT) applicable to solid fuel products from 1 May 2025 are as follows:

SFCT rates effective from 1 May 2025
Solid FuelSFCT rate per tonne*

Coal

€167.24

Peat

Peat briquettes

€116.43

Milled peat

€57.70

Other peat

€86.54

*The rates effective from 1 May 2025 are based on the amount charged per tonne of carbon dioxide (CO2) emitted increasing from €56.00 to €63.50.
 

SFCT and relief rates that applied prior to 1 May 2025 are available in the SFCT Compliance Procedures Manual.

Since 1 November 2016 a partial relief from SFCT applies to biomass products.  Biomass products are defined as 'any solid fuel product with a biomass content of 30 per cent or more'. The rate of relief that applies to a biomass product depends on the proportion of that product that is biomass.

Current rates of relief applicable to solid fuel products containing biomass are as follows:

Rates of relief effective from 1 May 2025
ProductBiomass ContentBiomass ReliefRate of SFCT relief per tonneEffective rate of SFCT per tonne
Coal <30% None; full rate applies €0 €167.24
>30<50% 30% of tax chargeable €50.17 €117.07
>50% 50% of tax chargeable €83.62 €83.62
Peat briquettes <30% None; full rate applies €0 €116.43
>30<50% 30% of tax chargeable €34.93 €81.50
>50% 50% of tax chargeable €58.22 €58.21
Milled Peat N/A N/A N/A €57.70
Other Peat N/A N/A N/A €86.54
Additional information on how the relief for biomass products operates is available on the reliefs page of this website and in the SFCT Compliance Procedures Manual.

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