Revenue eBrief No. 260/23

15 December 2023

Mineral Oil Manual: Marking of Gas Oil and Kerosene

The Mineral Oil Manual Marking of Gas Oil and Kerosene has been updated to include the provisions of the Mineral Oil Tax (Prescribed Markers) (Amendment) Regulations 2023 (S.I. No. 592 of 2023). 

The regulations amend the Mineral Oil Tax Regulations 2012 ( S.I. No. 231 of 2012) giving effect to Commission Implementing Decision (EU) 2022/197 of 17 January 2022 establishing a new common fiscal marker (“Euromarker”) for gas oil and kerosene across all Member States.

This amendment provides that, from 19 January 2024, an additional marker, butoxybenzene (ACCUTRACE™ PLUS), must be added to gas oil and kerosene that is subject to a reduced rate of mineral oil tax. The amendment also introduces CAS numbers to uniquely identify the chemicals which are prescribed as fuel markers.