Solid Fuel Carbon Tax (SFCT)

Rate of tax

Current rates of Solid Fuel Carbon Tax (SFCT) applicable to solid fuel products from 1 May 2024 are as follows:

SFCT rates effective from 1 May 2024
Solid FuelSFCT rate per tonne*

Coal

€147.49

Peat

Peat briquettes

€102.68

Milled peat

€50.88

Other peat

€76.32

* The rates effective from 1 May 2024 are based on the amount charged per tonne of carbon dioxide (CO2) emitted increasing from €48.50 to €56.00.
 

SFCT and relief rates that applied prior to 1 May 2024 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 2024
ProductBiomass ContentBiomass ReliefRate of SFCT relief per tonneEffective rate of SFCT per tonne
Coal <30% None; full rate applies €0 €147.49
>30<50% 30% of tax chargeable €44.25 €103.24
>50% 50% of tax chargeable €73.75 €73.74
Peat briquettes <30% None; full rate applies €0 €102.68
>30<50% 30% of tax chargeable €30.80 €71.88
>50% 50% of tax chargeable €51.34 €51.34
Milled Peat N/A N/A N/A €50.88
Other Peat N/A N/A N/A €76.32

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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