Mineral Oil Tax (MOT) applies to minerals oils used for motor or heating purposes in the State. The rate of MOT is comprised of a carbon and non-carbon component.
I am advised by Revenue that Section 98 of Finance Act 1999 provides for a partial relief for MOT for heavy oil and liquefied petroleum gas (LPG) used in horticultural production and the cultivation of mushrooms. Heavy oil refers to diesel, kerosene, and fuel oil, and LPG is defined in MOT legislation as “petroleum gases and other gaseous hydrocarbons falling within CN Codes 2711 12 11 to 2711 19 00”. The relief is operated by way of repayment only. The repayment amount is the difference between the MOT paid and the predetermined rate set out in section 98 for heavy oil/LPG. More information on the operation of the relief is also available on Revenue’s website.
With regard to the 2022 carbon tax rate increase, the Deputy will be aware that this applied to auto fuels with effect from 13th October 2021. However, I delayed the application of the rate increase on all other fuels until May 2022.
The Deputy will be aware that there are support schemes and investment aid available to horticultural producers from the Department of Agriculture, Food and the Marine and Bord Bia. Full details are available at the website addresses below.
www.gov.ie/en/service/d6dde0-commercial-horticulture-investment-aid-scheme-2020/
www.bordbia.ie/farmers-growers/get-involved/how-we-help/
In regard to the conditional planning exemption for biomass installation, I would suggest that this query is raised with my colleague, the Minister For Housing, Planning and Local Government.
