Revenue eBrief No. 134/24
14 May 2024
Update to Accounting for Mineral Oil and Horticultural Production Relief Guide Tax Manuals
The following two Tax and Duty Manuals (TDM) have been updated.
Accounting for Mineral Oil TDM has been updated with MOT rates in effect from 1 May 2024 in Appendix I and rates from 1 April 2024 are included with historic rates in Appendix VII.
Horticultural Production Relief GuideTDM has been updated as follows:
- For reference purposes only, a link is provided in paragraph 1 - Introduction - to the non-statutory consolidated version of Chapter 1 of Part 2 of the Finance Act 1999, on the Revenue website.
- A link is provided to the Natural Gas Carbon Tax Horticultural Production and Mushroom Cultivation Relief Guide
- Paragraph 3.2 - Rates of Repayment - has been updated with Mineral Oil Tax (MOT) rates in effect from 1 May 2024 and the rates they replace are included with historic rates in Appendix 1.