Solid Fuel Carbon Tax (SFCT)

Registration and Records

Suppliers must register for Solid Fuel Carbon Tax (SFCT) by completing the Form SFCT-reg. Suppliers should send this form to Revenue using MyEnquiries, which is available via myAccount. Suppliers may also post the form to:

Office of the Revenue Commissioners
Services and Transaction Taxes Unit
Collector General’s Division
Mill Lane
Listowel
Co. Kerry
V31 VF20

Suppliers may de-register using MyEnquiries, which is available via myAccount, or by notifying the Collector General's Division in writing.

Accounts and records relevant to SFCT must be kept for a period of six years. They may be kept in an electronic format, provided they can be produced as required in printed form.

Records to be retained include:

• books
• documents including invoices, delivery and purchase orders, stock records, declarations relating to tax-free and tax-relieved supplies and so on
• and
• accounts, or any other related information, including information stored by electronic means in any form.

Any manufacturer who receives a tax-free solid fuel supply for use as raw material in manufacturing must also maintain adequate records. Records relevant to that supply include:

• a copy of the declaration provided to the supplier
• a description of the manufacturing process for each solid fuel product
• and
• the effects of the manufacturing process on the characteristics of the solid fuel used to manufacture the solid fuel product.

Next: Returns and payments