Revenue eBrief No. 009/21
26 January 2021
Accounting for Mineral Oil
The Accounting for Mineral Oil Manual has been updated to include information regarding deferment of Mineral Oil Tax and the security guarantee required to avail of the deferred payment.
Guidance has also been included in relation to making of an assessment of Excise Duty by authorised officers.
An Appendix has been included with historical Mineral Oil Tax Rates from 2008 to 2020.