Finance Act 2010

Charging and rates of 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 €3.07 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


EF is the carbon emission factor of natural gas expressed in kilograms of CO 2 per terajoule,

A is the amount, €0.015, to be charged per kilogram of CO 2 emitted,

C is 0.0036, the number of terajoules per megawatt hour.