As announced by the Minister for Finance in Budget 2013, solid fuel carbon tax (SFCT) is being introduced with effect from 1 May 2013. The Revenue Commissioners have responsibility for administering the tax.
The tax is a self-assessed tax payable by suppliers making a first supply of solid fuel in the State. It will apply to coal and peat as defined in section 77 of the Finance Act 2010 and will be chargeable per tonne of product.
Any supplier making a first supply of solid fuel in the State on or after 1 May 2013 must register with the Revenue Commissioners and pay the tax.
The first accounting period for the tax is May/June 2013. Accountable persons must make their tax returns and pay the applicable SFCT liability for that accounting period by 31 July 2013.
Relevant forms together with a guidance note on the tax (which includes details of the rates applicable from 1 May 2013) are available below.
- Form SFCT-reg – Registration for Solid Fuel Carbon Tax (PDF, 87KB)
- Form SFCT1 – Return & Declaration for Solid Fuel Carbon Tax (PDF, 50KB)
- Guidance Note on Solid Fuel Carbon Tax (PDF, 107KB)