Dáil Éireann Debate, Tuesday - 4 July 2023
227. Deputy Claire Kerrane asked the Minister for Finance if he will advise on rates of heavy oil tax from 2020 to the end of 2024 including rate changes through each of these years; if he will provide a breakdown of the carbon and non-carbon components for each rate; if he will provide this information, in tabular form; and if he will make a statement on the matter. [32382/23]
View answerIreland’s taxation of fuel is governed by European Union law as set out in Directive 2003/96/EC, commonly known as the Energy Tax Directive (ETD). ETD provisions covering liquid fuels are transposed into national law in Finance Act 1999 (as amended). Finance Act 1999 provides for the application of excise duty, in the form of Mineral Oil Tax (MOT), to specified mineral oils, such as petrol, diesel, and kerosene, that are used as motor or heating fuels. Other, non-specified liquids that are used as fuels are also liable to MOT. MOT is comprised of a carbon component and a non-carbon component. The carbon component is commonly referred to as carbon tax and the non-carbon component is often referred to as “excise”, “fuel excise” or “fuel duty”. It is important to note that both components of MOT are excise.
MOT law specifies rates of taxation according to fuel type and use. Mineral oils are categorised into light oils, which include petrol and aviation gasoline, and heavy oils which include auto-diesel, jet fuel, heating kerosene, fuel oil and marked gas oil (MGO)/green diesel. Standard rates of MOT apply to fuels used for propellant purposes and reduced rates apply to fuels used for other purposes such as heating. In addition, MOT law provides for certain exemptions and reliefs for fuels used for particular purposes.
As the Deputy will be aware, my predecessor introduced legislation in Finance Act 2020 to provide for annual increases in the carbon component of MOT up to 2030. This means that carbon tax rates on auto-fuels increase on Budget night each year, and on the remaining fuels, predominantly used for heating, from 1 May of the following year to coincide with the end of the heating period. The Deputy will also be aware that certain MOT rates were reduced last year in response to the global energy crisis. I brought forward legislation earlier this year to provide for a three-stage restoration of these MOT rates and the first stage impacted on 1 June.
I am advised by Revenue that current MOT rates, broken down by carbon and non-carbon components are published at www.revenue.ie/en/tax-professionals/tdm/excise/excise-duty-rates/energy-excise-duty-rates.pdf. This information is updated shortly before changes to rates come into effect. Historic MOT rates are also published on the Revenue website and are available at www.revenue.ie/en/companies-and-charities/excise-and-licences/excise-duty-rates/mineral-oil-tax.aspx. Future MOT rates, up to 2030, are set out in Finance Act 1999, as amended. MOT rates on heavy oils for the period 2020 to end 2024 are provided in the tables below. For completeness, rates for light oils have also been included.
|
Heavy oil - Auto-diesel/Jet fuelRates per 1,000 litres |
MOT non-carbon component |
MOT carbon component |
Total MOT |
|
9 October 2019 to 13 October 2020 |
€425.72 |
€69.18 |
€494.90 |
|
14 October 2020 to 12 October 2021 |
€425.72 |
€89.66 |
€515.38 |
|
13 October 2021 to 9 March 2022 |
€425.72 |
€109.74 |
€535.46 |
|
10 March 2022 to 31 March 2022 |
€303.77 |
€109.74 |
€413.51 |
|
1 April 2022 to 11 October 2022 |
€295.64 |
€109.74 |
€405.38 |
|
12 October 2022 to 31 May 2023 |
€295.64 |
€129.81 |
€425.45 |
|
1 June 2023 to 31 August 2023 |
€336.29 |
€129.81 |
€466.10 |
|
1 September 2023 to 10 October 2023 |
€376.94 |
€129.81 |
€506.75 |
|
11 October 2023 to 30 October 2023 |
€376.94 |
€149.89 |
€526.83 |
|
31 October 2023 to 8 October 2024 |
€425.72 |
€149.89 |
€575.61 |
|
9 October 2024 to 7 October 2025 |
€425.72 |
€169.96 |
€595.68 |
|
Heavy oil – Kerosene for heatingRates per 1,000 litres |
MOT non-carbon component |
MOT carbon component |
Total MOT |
|
1 May 2012 to 30 April 2020 |
€0.00 |
€50.73 |
€50.73 |
|
1 May 2020 to 30 April 2021 |
€0.00 |
€65.74 |
€65.74 |
|
1 May 2021 to 30 April 2022 |
€0.00 |
€84.84 |
€84.84 |
|
1 May 2022 to 30 April 2023 |
€0.00 |
€103.83 |
€103.83 |
|
1 May 2023 to 30 April 2024 |
€0.00 |
€122.83 |
€122.83 |
|
1 May 2024 to 30 April 2025 |
€0.00 |
€141.82 |
€141.82 |
|
Heavy oil - Fuel oilRates per 1,000 litres |
MOT non-carbon component |
MOT carbon component |
Total MOT |
|
1 May 2012 to 30 April 2020 |
€14.78 |
€61.75 |
€76.53 |
|
1 May 2020 to 30 April 2021 |
€14.78 |
€80.27 |
€95.05 |
|
1 May 2021 to 30 April 2022 |
€14.78 |
€103.23 |
€118.01 |
|
1 May 2022 to 30 April 2023 |
€14.78 |
€126.34 |
€141.12 |
|
1 May 2023 to 30 April 2024 |
€14.78 |
€149.45 |
€164.23 |
|
1 May 2024 to 30 April 2025 |
€14.78 |
€172.56 |
€187.34 |
|
Heavy oil - Marked Gas Oil (MGO)Rates per 1,000 litres |
MOT non-carbon component |
MOT carbon component |
Total MOT |
|
1 May 2012 to 30 April 2020 |
€47.36 |
€54.92 |
€102.28 |
|
1 May 2020 to 30 April 2021 |
€47.36 |
€70.42 |
€117.78 |
|
1 May 2021 to 9 March 2022 |
€47.36 |
€90.81 |
€138.17 |
|
10 March 2022 to 30 April 2022 |
€29.74 |
€90.81 |
€120.55 |
|
1 May 2022 to 30 April 2023 |
€0.00 |
€111.14 |
€111.14 |
|
1 May 2023 to 31 May 2023 |
€0.00 |
€131.47 |
€131.47 |
|
1 June 2023 to 31 August 2023 |
€8.81 |
€131.47 |
€140.28 |
|
1 September 2023 to 30 October 2023 |
€17.62 |
€131.47 |
€149.09 |
|
31 October 2023 to 30 April 2024 |
€47.36 |
€131.47 |
€178.83 |
|
1 May 2024 to 30 April 2025 |
€47.36 |
€151.81 |
€199.17 |
|
Light oil – Petrol/Aviation gasolineRates per 1,000 litres |
MOT non-carbon component |
MOT carbon component |
Total MOT |
|
9 October 2019 to 13 October 2020 |
€541.84 |
€59.85 |
€601.69 |
|
14 October 2020 to 12 October 2021 |
€541.84 |
€77.52 |
€619.36 |
|
13 October 2021 to 9 March 2022 |
€541.84 |
€94.87 |
€636.71 |
|
10 March 2022 to 31 March 2022 |
€379.24 |
€94.87 |
€474.11 |
|
1 April 2022 to 11 October 2022 |
€371.11 |
€94.87 |
€465.98 |
|
12 October 2022 to 31 May 2023 |
€371.11 |
€112.23 |
€483.34 |
|
1 June 2023 to 31 August 2023 |
€419.89 |
€112.23 |
€532.12 |
|
1 September 2023 to 10 October 2023 |
€476.80 |
€112.23 |
€589.03 |
|
11 October 2023 to 30 October 2023 |
€476.80 |
€129.59 |
€606.39 |
|
31 October 2023 to 8 October 2024 |
€541.84 |
€129.59 |
€671.43 |
|
9 October 2024 to 7 October 2025 |
€541.84 |
€146.94 |
€688.78 |
