Revenue eBrief No. 100/24 – Updates to Accounting for Mineral Oil Tax manual


Revenue eBrief No. 100/24

27 March 2024

Updates to Accounting for Mineral Oil Tax manual

The Tax and Duty Manual on Accounting for Mineral Oil Tax has been updated, as follows:

  • For reference purposes only, links to non-statutory consolidated versions of the Finance Acts 1999 and 2001 are provided
  • Secondary Law updated to include the Control of Excisable Products Regulation 2024
  • Appendix I updated with MOT rates with effect from 1 April 2024 and rates from 11 October 2023 are included with historic rates in Appendix VII
  • Miscellaneous minor revisions.

 

 

 

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