Tobacco Products Tax (TPT)
These rates are effective from 2 October 2024.
| Product | Rate of Duty (€) |
|---|---|
| Cigarettes |
(a) €463.62 per thousand together with an amount equal to 8.97% of the price at which the cigarettes are sold by retail, or (b) €515.20 per thousand where the rate of tax would be less than if calculated in accordance with paragraph (a) |
| Cigars | €522.330 per kilogram |
| Fine-cut tobacco for the rolling of cigarettes | €502.511 per kilogram |
| Other smoking tobacco | €362.369 per kilogram |
| Product | Rate of Duty (€) |
|---|---|
| E-liquid product | €500.00 per litre |
Mineral Oil Tax (MOT)
| Description of Oil | Non-Carbon Component 'A' | Carbon Component 'B' | Total Rate ('A' + 'B') |
|---|---|---|---|
| Light Oil - Petrol | €541.84 | €146.94 | €688.78 |
| Light Oil - Aviation gasoline | €541.84 | €146.94 | €688.78 |
| Heavy Oil - Used as a propellant | €425.72 | €169.96 | €595.68 |
| Heavy Oil - Used for air navigation | €425.72 | €169.96 | €595.68 |
| Heavy Oil - Used for private pleasure navigation | €425.72 | €169.96 | €595.68 |
| Kerosene used other than as a propellant | €0.00 | €141.82 | €141.82 |
| Fuel oil | €14.78 | €172.56 | €187.34 |
| Other heavy oil (including MGO) | €47.36 | €151.81 | €199.17 |
| Liquefied Petroleum Gas - Used as a propellant | €63.59 | €91.42 | €155.01 |
| Liquefied Petroleum Gas - Other liquefied petroleum gas | €0.00 | €91.42 | €91.42 |
| Substitute Fuel - Used as a propellant instead of petrol | €541.84 | €146.94 | €688.78 |
| Substitute Fuel - Used as a propellant instead of diesel | €425.72 | €169.96 | €595.68 |
| Substitute Fuel - Used other than as a propellant | €47.36 | €151.81 | €199.17 |
| Vehicle Gas - Measured at Gross Calorific Value | €0.00 per MWh | €10.13 per MWh | €10.13 per MWh |
| Vehicle Gas - Measured at Net Calorific Value | €0.00 per MWh | €11.23 per MWh | €11.23 per MWh |