Revenue eBrief No. 249/24

03 October 2024

Mineral Oil Tax (MOT) Rate Changes - 9 October 2024

The Tax and Duty Manual (TDM) on Excise Duty Rates on Energy Products and Electricity Taxes has been updated to reflect increases to the carbon component and overall rates of Mineral Oil Tax (MOT) on petrol and auto-diesel. These increases are effective from 9 October 2024.

Historical MOT rates extending back to 2008 are also included in this update.