De Mineral Oil Tax is in 1999 ingevoerd. In 2010 is hier een carbon charge bij gekomen, de tarieven voor de carbon charge van de Mineral Oil Tax zijn op het moment van schrijven voor het laatst gewijzigd in 2014. De oorspronkelijke teksten van de Mineral Oil Tax is te vinden in de Finance Act 1999. In 2010 is aan de Mineral Oil Tax een carbon charge toegevoegd, deze is te vinden in Finance Act 2010. De Natural Gas Carbon charge en de Solid Fuel Carbon Charge zijn in 2010 ingevoerd en zijn ook te vinden in Finance Act 2010.
Mineral Oil Tax Carbon Charge
101.—(1) There shall be charged, levied and paid on a licence granted by the Commissioners to be taken out annually by every person who produces, sells, delivers or deals in on any premises any mineral oil, other than additives, for use as a propellant which is chargeable with mineral oil tax, a duty of excise, in this Chapter referred to as the licence duty, in respect of each such premises. 95.—(1) In addition to any other duty which may be chargeable and subject to the provisions of this Chapter and any regulations made under it, a duty of excise, to be known as mineral oil tax, shall, subject to subsection (4) be charged, levied and paid at the rates specified in section 96 on all mineral oil— (a) produced in the State, or (b) imported into the State.
60 “(1C) The rate of tax per megawatt hour specified for vehicle gas in Schedule 2A is in proportion to the emissions for natural gas and is determined by the formula— EF x A x C
where— EF is the carbon emission factor of natural gas expressed in kilograms of CO2 per terajoule, A is the amount, €0.02, to be charged per kilogram of CO2 emitted,
C is 0.0036, the number of terajoules per megawatt hour.”,
Schedule 2A Mineral Oil Tax Carbon Charge
Description of Mineral Oil Rate Light Oil:
Petrol €45.87 per 1,000 litres
Aviation gasoline €45.87 per 1,000 litres Heavy Oil:
Used as a propellant €53.30 per 1,000 litres Used for air navigation €53.30 per 1,000 litres Used for private pleasure navigation €53.30 per 1,000 litres Kerosene used other than as a propellant €50.73 per 1,000 litres
Fuel oil €61.75 per 1,000 litres
Other heavy oil €54.92 per 1,000 litres
Liquefied Petroleum Gas:
Used as a propellant €32.86 per 1,000 litres Other liquefied petroleum gas €32.86 per 1,000 litres
Vehicle gas: €4.10 per megawatt hour
(1B) Without prejudice to any other relief that may apply, a relief from the carbon charge shall apply to any mineral oil which is intended for use or which has been used in an installation that is covered by a greenhouse gas emissions permit.”.
Natural Gas Carbon Tax
67.— (1) Subject to the provisions of this Chapter and any regulations made under it, a duty of excise, to be known as natural gas carbon tax, shall be charged, levied and paid at the rate of €4.10 per megawatt hour on all natural gas supplied in the State by a supplier.
(2) Subsection (1) shall apply to all natural gas supplied by a supplier for combustion by such supplier.
(3) The rate per megawatt hour specified in subsection (1) is in proportion to the emissions of CO 2 from the combustion of natural gas and is determined by the formula— EF × A × C
68.— (1) Tax shall be charged at the time the natural gas is supplied by a supplier to a consumer and, without prejudice to subsection (2), a supplier shall be accountable for and liable to pay the tax charged on the natural gas supplied by such supplier.
(2) Any supplier that is not established in the State shall establish a company in the State, and that company shall be liable to pay the tax due on the natural gas supplied by such supplier, and shall assume all the functions and responsibilities of the supplier under this Chapter and any regulations
61 under section 74 .
71 “(2) Subject to such conditions as the Commissioners may prescribe or otherwise impose, a partial relief from tax shall be granted on any natural gas that is shown to the satisfaction of the Commissioners to have been supplied for use— (a) in an installation that is covered by a greenhouse gas emissions permit, or (b) for environmentally friendly heat and power cogeneration (other than micro-cogeneration within the meaning of Directive 2004/8/EC of the European Parliament and of the Council of 11 February 2004 16 ), where it is determined, by a competent authority designated for the purpose by the Minister, that such cogeneration meets the requirements for high-efficiency cogeneration under Directive 2004/8/EC of the European Parliament and of the Council of 11 February 2004.”,
Solid Fuel Carbon Tax
78.— (1) Subject to the provisions of this Chapter and any regulations made under it, a duty of excise, to be known as solid fuel carbon tax, shall be charged, levied and paid at the rates specified in Schedule 1 on all solid fuel supplied in the State by a supplier.
(2) Subsection (1) shall apply to all solid fuel supplied by a supplier, for combustion by such supplier. (3) The rate per tonne for each solid fuel specified in Schedule 1 is in proportion to the emissions of CO2 from the combustion of the solid fuel concerned and is determined by the formula—NCV × EF × A where— NCV is the net calorific value of the solid fuel concerned expressed in terajoules per tonne, EF is the carbon emission factor of the solid fuel concerned expressed in tonnes of CO 2 per terajoule, A is the amount, €15, to be charged per tonne of CO 2 emitted
Description of Solid Fuel Rate of Tax
Coal €26.33 per tonne
Peat:
Peat briquettes €18.33 per tonne
Milled peat €8.99 per tonne
Other peat €13.62 per tonne
Rates of Solid Fuel Carbon Tax (With effect as on and from 1 May 2013)
“79.— (1) Tax shall be charged at the time the solid fuel is first supplied in the State by a supplier and, except where subsections (2) or (3) apply, that supplier shall be accountable for and liable to pay the tax charged.
(2) (a) In this subsection ‘manufacture’, in relation to a solid fuel product, means the reconstituting or processing of a solid fuel to produce a solid fuel that has characteristics that are distinct from the
62 solid fuel from which it is produced, and includes the production of compressed nuggets and briquettes, and similar products of a regular shape and size, but does not include extraction, washing, drying, breaking or grinding.
(b) Subject to such conditions as the Commissioners may prescribe, or otherwise require in any particular case, tax shall not be charged on solid fuel supplied by a supplier to a manufacturer of a solid fuel product, where such solid fuel is used as a raw material in the manufacture of such product.
(c) Where paragraph (b) applies, tax shall be charged at the time when the manufactured solid fuel product is first supplied in the State by a supplier, and that supplier shall be accountable for and liable to pay the tax charged.
(3) A consumer shall be liable for any deficiency in the amount of tax charged on a supply, where that deficiency has resulted from false or misleading information furnished to the supplier concerned by that consumer, and no such liability shall attach to the supplier.”
“82.— (1) Subject to such conditions as the Commissioners may prescribe or otherwise impose, a full relief from tax shall be granted on any solid fuel that is shown to the satisfaction of the Commissioners to have been delivered for use—
(a) solely for the generation of electricity, or
(b) for chemical reduction or in electrolytic or metallurgical processes
(2) Subject to such conditions as the Commissioners may prescribe or otherwise impose, a relief from tax shall be granted on any solid fuel that is shown to the satisfaction of the Commissioners to have been delivered for use—
(a) in an installation that is covered by a greenhouse gas emissions permit, or
(b) for environmentally friendly heat and power cogeneration (other than micro-cogeneration within the meaning of Directive 2004/8/EC of the European Parliament and of the Council of 11 February 2004 17 ), where it is determined, by a competent authority designated for the purpose by the Minister, that such cogeneration meets the requirements for high-efficiency cogeneration under Directive 2004/8/EC of the European Parliament and of the Council of 11 February 2004.
(3) The relief under subsection (2) is (a) in the case of peat, a full relief, and
(b) in the case of coal, a partial relief, to be calculated as the amount of tax chargeable on the quantity of coal delivered, less an amount calculated at the rate of €4.18 per tonne.”.