Solid Fuel Carbon Tax (SFCT)

Returns and payments

Solid Fuel Carbon Tax (SFCT) is collected on a self-assessed basis. The person liable to pay SFCT must assess their liability and make a return and payment to Revenue on that basis. The return may be subject to audit and compliance checks by Revenue.

Liable fuel suppliers must file a return and pay for each bi-monthly period by the last day of the following month. For example, the due date for the period January - February is 31 March.

The Form SFCT1 Return and Declaration must include the quantity and categories of solid fuel which qualified for relief at source. Returns should include details of solid fuel supplied tax-free for use as a raw material to manufacture a solid fuel product.

If there are no supplies of solid fuel during a period, a Nil Return should be submitted.

Interest on late payment applies to any payment made after the due date.

If the supplier fails to pay the amount due, Revenue may refer the debt for enforcement action. This can include sheriff enforcement, civil proceedings through the courts or attachment of third parties.

How to file a return and make a payment

Suppliers registered for ROS should file returns and make payments on ROS.

Suppliers not registered for ROS can make a return using the Form SFCT1 Return and Declaration. The completed return should be submitted to Revenue using MyEnquiries, which is available via myAccount. Alternatively, completed returns may be sent by post to the Collector General’s Division.

Suppliers can make SFCT payments through myAccount.

Next: Reliefs