Revenue eBrief No. 159/24

07 June 2024

Solid Fuel Carbon Tax Compliance Procedures Tax and Duty Manual

TheSolid Fuel Carbon Tax Compliance Procedures Manual has been updated as follows: 

  • Paragraph 2 now reflects the rates of SFCT that came into effect from 1 May 2024, and the previous rates are included in Appendix I. 
  • In Paragraph 6.1, legislative references relevant to Biomass Products have been expanded and
  • In Paragraph 6.1.1, the rates of relief for solid fuel biomass products now reflect the rates from 1 May 2024, with the previous rates included at Appendix 2. 
  • A link is now included in paragraph 1.4.1 "National Law" to the non-statutory consolidated version of Chapter 3, Part 3, Finance Act 2010 for reference purposes only.