Revenue eBrief No.104/23 – Excise Duty Rates

Revenue eBrief No. 104/23

28 April 2023

Excise Duty Rates

A number of Tax and Duty Manuals have been updated to reflect rate changes that take effect from 1 May 2023.

  • Horticultural Repayment Relief Guide:
    • Excise duty rates and “pre-determined rates” have been updated in section 3.2.
    • Historical new rates of repayment have been updated in Appendix 1.  
  • Solid Fuel Carbon Tax Compliance Procedures Manual:
    • Excise duty rates have been updated in section 2.
    • Biomass products rates have been updated in section 6.1.1.
    • Historic rates of solid fuel carbon tax  and historic rates for biomass products have been updated in Appendices I and II respectively.  
  • Accounting for Mineral Oil Tax Manual:
    • Mineral oil tax rates have been updated in Appendix I with historic rates updated in Appendix XI.
    • This manual has also been updated in line with section 47 of the Finance Act 2021. A number of amendments were made to Part 2 of the Finance Act 2001 to transpose Council Directive (EU) No. 2020/262 into Irish law. This Directive replaced Directive 2008/118/EC on the general arrangements for excise duty with effect from February 13 2023.

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