Revenue eBrief No. 064/21

25 March 2021

Accounting for Mineral Oil Tax Manual

The Accounting for Mineral Oil Tax Manual has been updated:

  • to amend the wording relating to Guarantee For Deferred Payment Of Mineral Oil (appendix IV), and
  • to remove the information in relation to the temporary reduced rate of interest as provided for under section 6 of the Financial Provisions (Covid-19) (No. 2) Act 2020 (paragraph 15.5.2).