Mineral Oil Tax on vehicle gas (MOT VG)
Rate of tax
The rate of MOT that applies to supplies of vehicle gas is €10.13 per megawatt hour (MWh) at gross calorific value (GCV).
As with other MOT rates, MOT on vehicle gas (MOT VG) has both a carbon and non-carbon component. The carbon component is commonly referred to as carbon tax. The non-carbon component is often referred to as "excise", "fuel excise" or "fuel duty". It is important to note that both components of MOT are excise.
From 1 May 2024 the carbon component of MOT VG increased. This increase is based on the amount charged per tonne of carbon dioxide (CO2) emitted increasing from €48.50 to €56.00.
The following table provides a breakdown of the current MOT VG rate. It also includes the conversion factors used to convert from NCV to GCV.
Current rate for Mineral Oil Tax on Vehicle Gas
| Rate effective from | NCV to GCV Rate Conversion Factor | Vehicle gas supply measured at | Non-Carbon Component 'A' per MWh | Carbon Component 'B' per MWh | MOT VG rate per MWh ('A' + 'B') |
|---|
| 01/05/24 |
0.9017 |
GCV |
€0.00 |
€10.13 |
€10.13 |
|---|
| NCV |
€0.00 |
€11.23 |
€11.23 |
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