Revenue eBrief No. 090/25

25 April 2025

Excise Duty Rate Changes on Energy Products – 1 May 2025

The Tax and Duty Manual (TDM) on Excise Duty Rates on Energy Products and Electricity has been updated to reflect carbon tax increases effective from 1 May 2025 which impact on rates of the following excise duties:

  • Mineral Oil Tax (MOT),
  • Natural Gas Carbon Tax (NGCT), and
  • Solid Fuel Carbon Tax (SFCT).