Revenue eBrief No. 248/23 – Updates to Accounting for Mineral Oil Tax Manual

Revenue eBrief No. 248/23

The Accounting for Mineral Oil Tax manual has been updated, as follows:

Appendix I updated with MOT rates with effect from 11 October 2023 and rates from 1 September 2023 included with historic rates in Appendix VII.
References to the AES system throughout the manual and associated matters updated to reflect the implementation of Revenue’s Automated Import System (AIS).
Paragraph 6.3.2. regarding Repayment Claimants updated to include revised processes for initial claims.
Miscellaneous minor revisions and corrections to the text.