Irish Revenue has issued eBrief No. 188/22 concerning an update to the Tax and Duty Manual Excise Duty Rates on Energy Products and Electricity. The Manual has been updated to take into account the increase in the carbon component of the Mineral Oil Tax (MOT) from EUR 41 to EUR 48.50 per tonne of CO2 effective 12 October 2022 as announced as part of the Budget 2023. Considering the increase, the Manual provides the different MOT rates per 1000 litres of different products, including petrol, auto-diesel, aviation gasoline, heavy oil used for aviation and for private pleasure navigation, and substitute...