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 FactorVehicle gas supply measured at Non-Carbon Component 'A' per MWhCarbon 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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