Taxpayers

Who is liable for excise duty?

• Authorised warehouse keeper
• Importer
• Producer
• (Registered) traders
• Person who releases for consumption
• Other

Tax object and basis of assessment

What are the taxable objects?

What is the basis of assessment?

Rate(s) Structure

Product Minimum Rate Vat % +/-
Petrol National currency per 1,000 litres
Gas oil National currency per 1,000 litres
Kerosene National currency per 1,000 litres
Heavy fuel oil National currency per 1,000 kilos
LPG National currency per 1,000 kilos
Natural Gas National currency per gigajoule
Coal and Coke National currency per gigajoule
Electricity National currency per MWh

Tax due date

When is the excise duty chargeable?

• Upon release for consumption
• Absence of goods subject to excise duties
• Other
Mineral oil is chargeable on release for consumption; Electricity Tax and Natural Gas Carbon Tax on supply to consumer, and Solid Fuel Carbon Tax on first supply in the State.

When is the excise declaration due?

Where mineral oil arrives from OMS or 3rd country, on release for consumption.
For oil released from tax warehouses in the State, by 15 day of the month succeeding that of release.
For Electricity Tax, Natural Gas and Solid Fuel Carbon Taxes, by the end of the month following month in which taxable event occurs.

When is the excise duty payable?

• At the time the tax debt arises
• Other
Mineral oil tax: On release for consumption. A deferred payment facility is available subject to conditions.
Solid Fuel Carbon Tax, Natural Gas Carbon Tax and Electricity Tax at the end of the month Following the month the chargeable event occurs