Revenue eBrief No. 157/24
07 June 2024
Natural Gas Carbon Tax Compliance Procedures
The Tax and Duty Manual (TDM) Natural Gas Carbon Tax Compliance Procedures has been updated in the following sections -
- Paragraph 1.4.1 "National Law" now includes a link to the non-statutory consolidated version of Chapter 3, Part 3 of the Finance Act 2010 as published on the Revenue website,
- Paragraph 2 to reflect the carbon charge rate applicable from 1 May 2024, and
- Appendix I to include previous rates of the natural gas carbon tax.