Chartered Accountants Tax News Budget 2010 Special - 9th December 2009

Wed, Dec 9, 2009


The Minister for Finance has long signaled that a carbon tax will feature in Budget 2010. Expectedly then, a carbon tax on fossil fuels at a rate of €15 per tonne is being introduced.

Petrol and auto-diesel will be subject to a carbon tax of 4.2 cent (VAT Inclusive) and 4.9 cent (VAT Inclusive) respectively from midnight tonight. This represents a 3.5% increase in petrol and an increase in diesel of 4.4%.

Oil and gas will be subject to a carbon tax from 1 May 2010. The application of the tax to coal and commercial peat is subject to a Commencement Order.

The overall direct impact on households will be between €2 and €3 per week according to studies carried out by the ESRI.

The Minister announced measures are being put in place aimed at improving energy efficiency in low-income households, particularly those dependant on solid fuels.

The Finance Bill will contain further details on the area of carbon tax.

The main features of the carbon tax is detailed in Annex E of the 2010 Budget Measures which can be accessed here

Recommended Reading

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