Finance (No.2) Act 2023

PART 2

Excise

Amendment of Schedule 2 to Finance Act 1999 (rates of mineral oil tax)

52. The Finance Act 1999 is amended with effect as on and from 11 October 2023 by the substitution of the following Schedule for Schedule 2 (amended by section 4 of the Finance Act 2023 ):

“SCHEDULE 2

Rates of Mineral Oil Tax

With effect as on and from:

Light Oil:

Rates per 1,000 litres

Heavy Oil:

Rates per 1,000 litres

Liquefied Petroleum Gas:

Rates per 1,000 litres

Vehicle gas:

Rate per megawatt hour at gross calorific value

Petrol

Aviation gasoline

Used as a propellant

Used for air navigation

Used for private pleasure navigation

Kerosene used other than as a propellant

Fuel oil

Other heavy oil

Used as a propellant

Other liquefied petroleum gas

10 March 2022

€474.11

€474.11

€413.51

€413.51

€413.51

€84.84

€118.01

€120.55

€118.27

€54.68

€9.36

1 April 2022

€465.98

€465.98

€405.38

€405.38

€405.38

€84.84

€118.01

€120.55

€118.27

€54.68

€9.36

1 May 2022

€465.98

€465.98

€405.38

€405.38

€405.38

€103.83

€141.12

€111.14

€130.52

€66.93

€9.36

12 October 2022

€483.34

€483.34

€425.45

€425.45

€425.45

€103.83

€141.12

€111.14

€130.52

€66.93

€9.36

1 May 2023

€483.34

€483.34

€425.45

€425.45

€425.45

€122.83

€164.23

€131.47

€142.76

€79.17

€9.36

1 June 2023

€532.12

€532.12

€466.10

€466.10

€466.10

€122.83

€164.23

€140.28

€142.76

€79.17

€9.36

1 September 2023

€589.03

€589.03

€506.75

€506.75

€506.75

€122.83

€164.23

€149.09

€142.76

€79.17

€9.36

11 October 2023

€606.39

€606.39

€526.83

€526.83

€526.83

€122.83

€164.23

€149.09

€142.76

€79.17

€9.36

1 April 2024

€638.91

€638.91

€551.22

€551.22

€551.22

€122.83

€164.23

€163.96

€142.76

€79.17

€9.36

1 May 2024

€638.91

€638.91

€551.22

€551.22

€551.22

€141.82

€187.34

€184.30

€155.01

€91.42

€10.13

1 August 2024

€671.43

€671.43

€575.61

€575.61

€575.61

€141.82

€187.34

€199.17

€155.01

€91.42

€10.13

9 October 2024

€688.78

€688.78

€595.68

€595.68

€595.68

€141.82

€187.34

€199.17

€155.01

€91.42

€10.13

1 May 2025

€688.78

€688.78

€595.68

€595.68

€595.68

€160.81

€210.45

€219.50

€167.25

€103.66

€11.48

8 October 2025

€706.14

€706.14

€615.76

€615.76

€615.76

€160.81

€210.45

€219.50

€167.25

€103.66

€11.48

1 May 2026

€706.14

€706.14

€615.76

€615.76

€615.76

€179.81

€233.57

€239.83

€179.49

€115.90

€12.84

14 October 2026

€723.49

€723.49

€635.83

€635.83

€635.83

€179.81

€233.57

€239.83

€179.49

€115.90

€12.84

1 May 2027

€723.49

€723.49

€635.83

€635.83

€635.83

€198.80

€256.68

€260.16

€191.74

€128.15

€14.20

13 October 2027

€740.85

€740.85

€655.90

€655.90

€655.90

€198.80

€256.68

€260.16

€191.74

€128.15

€14.20

1 May 2028

€740.85

€740.85

€655.90

€655.90

€655.90

€217.80

€279.79

€280.49

€203.98

€140.39

€15.56

11 October 2028

€758.21

€758.21

€675.98

€675.98

€675.98

€217.80

€279.79

€280.49

€203.98

€140.39

€15.56

1 May 2029

€758.21

€758.21

€675.98

€675.98

€675.98

€236.79

€302.90

€300.83

€216.23

€152.64

€16.91

10 October 2029

€773.25

€773.25

€693.38

€693.38

€693.38

€236.79

€302.90

€300.83

€216.23

€152.64

€16.91

1 May 2030

€773.25

€773.25

€693.38

€693.38

€693.38

€253.25

€322.93

€318.45

€226.84

€163.25

€18.09

”.