FINANCE ACT 2026

Type Act

Publication 2026-07-15

State In force

Text As published

Source Irish Statute Book

PDF Download

articles 5

This is the act as published. Later amendments are not folded into the text below: each one is a separate act in this repository and an entry in this law's history.

Act to provide for the imposition, repeal, remission, alteration and regulation of taxation, and of duties relating to excise and otherwise to make further provision in connection with finance.

Reform history JSON API

An Act to provide for the imposition, repeal, remission, alteration and regulation of taxation, and of duties relating to excise and otherwise to make further provision in connection with finance.

[15th July, 2026]

Be it enacted by the Oireachtas as follows:

1. Amendment of section 99A of Finance Act 1999 (relief for qualifying road transport operators)

1. (1) Section 99A of the Finance Act 1999 is amended, with effect as on and from 25 March 2026, by the substitution of the following subsection for subsection (3):

“(3) Where—

(a) gas oil has been purchased on or after 1 January 2020 and before 1 January 2026, or on or after 1 July 2026, then, subject to a maximum repayment rate of €75.00 per 1,000 litres, the amount to be repaid per 1,000 litres of gas oil under subsection (2) is determined—

(i) when P is less than or equal to €1,070, by the formula—

A = (P - 1,000) x 0.3,

or

(ii) when P is greater than €1,070, by the formula—

A = 21 + [(P - 1,070) x 0.6],

or

(b) gas oil has been purchased on or after 1 January 2026 and before 1 July 2026, then, subject to a maximum repayment rate of €120.00 per 1,000 litres, the amount to be repaid per 1,000 litres of gas oil under subsection (2) is determined—

(i) when P is less than or equal to €1,070, by the formula—

A = (P - 1,000) x 0.3,

(ii) when P is greater than €1,070 and less than or equal to €1,150, by the formula—

A = 21 + [(P - 1,070) x 0.675],

or

(iii) when P is greater than €1,150, by the formula—

A = 75 + [(P - 1,150) x 4.5],

where—

A is the amount to be repaid per 1,000 litres, and

P is an estimate of the average price (exclusive of value-added tax) in euro per 1,000 litres of gas oil purchased by qualifying road transport operators during the repayment period, as determined in accordance with subsection (4).”.

(2) Section 99A of the Finance Act 1999 is further amended, with effect as on and from 1 July 2026, by the substitution of the following subsection for subsection (3):

“(3) Where—

(a) gas oil has been purchased on or after 1 January 2020 and before 1 January 2026, or on or after 1 October 2026, then, subject to a maximum repayment rate of €75.00 per 1,000 litres, the amount to be repaid per 1,000 litres of gas oil under subsection (2) is determined—

(i) when P is less than or equal to €1,070, by the formula—

A = (P - 1,000) x 0.3,

or

(ii) when P is greater than €1,070, by the formula—

A = 21 + [(P - 1,070) x 0.6],

or

(b) gas oil has been purchased on or after 1 January 2026 and before 1 October 2026, then, subject to a maximum repayment rate of €120.00 per 1,000 litres, the amount to be repaid per 1,000 litres of gas oil under subsection (2) is determined—

(i) when P is less than or equal to €1,070, by the formula—

A = (P - 1,000) x 0.3,

(ii) when P is greater than €1,070 and less than or equal to €1,150, by the formula—

A = 21 + [(P - 1,070) x 0.675],

or

(iii) when P is greater than €1,150, by the formula—

A = 75 + [(P - 1,150) x 4.5],

where—

A is the amount to be repaid per 1,000 litres, and

P is an estimate of the average price (exclusive of value-added tax) in euro per 1,000 litres of gas oil purchased by qualifying road transport operators during the repayment period, as determined in accordance with subsection (4).”.

2. Amendment of Schedules 2 and 2A to Finance Act 1999 (mineral oil tax)

2. (1) The Finance Act 1999 is amended, with effect as on and from 25 March 2026, by the substitution of the following schedule for Schedule 2:

“SCHEDULE 2

RATES OF MINERAL OIL TAX

With effect as on and from: Light Oil: Rates per 1,000 litres Light Oil: Rates per 1,000 litres Heavy Oil: Rates per 1,000 litres Heavy Oil: Rates per 1,000 litres Heavy Oil: Rates per 1,000 litres Heavy Oil: Rates per 1,000 litres Heavy Oil: Rates per 1,000 litres Heavy Oil: Rates per 1,000 litres Liquefied Petroleum Gas: Rates per 1,000 litres Liquefied Petroleum Gas: Rates per 1,000 litres Vehicle gas: Rate per megawatt hour at gross calorific value

With effect as on and from: Petrol Aviation gasoline Used as a propellant Used for air navigation Used for private pleasure navigation Kerosene used other than as a propellant Fuel oil Other heavy oil Used as a propellant Other liquefied petroleum gas Vehicle gas: Rate per megawatt hour at gross calorific value

10 March 2022 €474.11 €474.11 €413.51 €413.51 €413.51 €84.84 €118.01 €120.55 €118.27 €54.68 €9.36

1 April 2022 €465.98 €465.98 €405.38 €405.38 €405.38 €84.84 €118.01 €120.55 €118.27 €54.68 €9.36

1 May 2022 €465.98 €465.98 €405.38 €405.38 €405.38 €103.83 €141.12 €111.14 €130.52 €66.93 €9.36

12 October 2022 €483.34 €483.34 €425.45 €425.45 €425.45 €103.83 €141.12 €111.14 €130.52 €66.93 €9.36

1 May 2023 €483.34 €483.34 €425.45 €425.45 €425.45 €122.83 €164.23 €131.47 €142.76 €79.17 €9.36

1 June 2023 €532.12 €532.12 €466.10 €466.10 €466.10 €122.83 €164.23 €140.28 €142.76 €79.17 €9.36

1 September 2023 €589.03 €589.03 €506.75 €506.75 €506.75 €122.83 €164.23 €149.09 €142.76 €79.17 €9.36

11 October 2023 €606.39 €606.39 €526.83 €526.83 €526.83 €122.83 €164.23 €149.09 €142.76 €79.17 €9.36

1 April 2024 €638.91 €638.91 €551.22 €551.22 €551.22 €122.83 €164.23 €163.96 €142.76 €79.17 €9.36

1 May 2024 €638.91 €638.91 €551.22 €551.22 €551.22 €141.82 €187.34 €184.30 €155.01 €91.42 €10.13

1 August 2024 €671.43 €671.43 €575.61 €575.61 €575.61 €141.82 €187.34 €199.17 €155.01 €91.42 €10.13

9 October 2024 €688.78 €688.78 €595.68 €595.68 €595.68 €141.82 €187.34 €199.17 €155.01 €91.42 €10.13

1 May 2025 €688.78 €688.78 €595.68 €595.68 €595.68 €160.81 €210.45 €219.50 €167.25 €103.66 €11.48

8 October 2025 €706.14 €706.14 €615.76 €615.76 €615.76 €160.81 €210.45 €219.50 €167.25 €103.66 €11.48

25 March 2026 €584.18 €584.18 €453.15 €453.15 €453.15 €160.81 €210.45 €193.06 €167.25 €103.66 €11.48

1 May 2026 €584.18 €584.18 €453.15 €453.15 €453.15 €179.81 €233.57 €213.39 €179.49 €115.90 €12.84

1 June 2026 €706.14 €706.14 €615.76 €615.76 €615.76 €179.81 €233.57 €239.83 €179.49 €115.90 €12.84

14 October 2026 €723.49 €723.49 €635.83 €635.83 €635.83 €179.81 €233.57 €239.83 €179.49 €115.90 €12.84

1 May 2027 €723.49 €723.49 €635.83 €635.83 €635.83 €198.80 €256.68 €260.16 €191.74 €128.15 €14.20

13 October 2027 €740.85 €740.85 €655.90 €655.90 €655.90 €198.80 €256.68 €260.16 €191.74 €128.15 €14.20

1 May 2028 €740.85 €740.85 €655.90 €655.90 €655.90 €217.80 €279.79 €280.49 €203.98 €140.39 €15.56

11 October 2028 €758.21 €758.21 €675.98 €675.98 €675.98 €217.80 €279.79 €280.49 €203.98 €140.39 €15.56

1 May 2029 €758.21 €758.21 €675.98 €675.98 €675.98 €236.79 €302.90 €300.83 €216.23 €152.64 €16.91

10 October 2029 €773.25 €773.25 €693.38 €693.38 €693.38 €236.79 €302.90 €300.83 €216.23 €152.64 €16.91

1 May 2030 €773.25 €773.25 €693.38 €693.38 €693.38 €253.25 €322.93 €318.45 €226.84 €163.25 €18.09

”.


With effect as on and from:	Light Oil: Rates per 1,000 litres	Light Oil: Rates per 1,000 litres	Heavy Oil: Rates per 1,000 litres	Heavy Oil: Rates per 1,000 litres	Heavy Oil: Rates per 1,000 litres	Heavy Oil: Rates per 1,000 litres	Heavy Oil: Rates per 1,000 litres	Heavy Oil: Rates per 1,000 litres	Liquefied Petroleum Gas: Rates per 1,000 litres	Liquefied Petroleum Gas: Rates per 1,000 litres	Vehicle gas: Rate per megawatt hour at gross calorific value
With effect as on and from:	Petrol	Aviation gasoline	Used as a propellant	Used for air navigation	Used for private pleasure navigation	Kerosene used other than as a propellant	Fuel oil	Other heavy oil	Used as a propellant	Other liquefied petroleum gas	Vehicle gas: Rate per megawatt hour at gross calorific value
10 March 2022	€474.11	€474.11	€413.51	€413.51	€413.51	€84.84	€118.01	€120.55	€118.27	€54.68	€9.36
1 April 2022	€465.98	€465.98	€405.38	€405.38	€405.38	€84.84	€118.01	€120.55	€118.27	€54.68	€9.36
1 May 2022	€465.98	€465.98	€405.38	€405.38	€405.38	€103.83	€141.12	€111.14	€130.52	€66.93	€9.36
12 October 2022	€483.34	€483.34	€425.45	€425.45	€425.45	€103.83	€141.12	€111.14	€130.52	€66.93	€9.36
1 May 2023	€483.34	€483.34	€425.45	€425.45	€425.45	€122.83	€164.23	€131.47	€142.76	€79.17	€9.36
1 June 2023	€532.12	€532.12	€466.10	€466.10	€466.10	€122.83	€164.23	€140.28	€142.76	€79.17	€9.36
1 September 2023	€589.03	€589.03	€506.75	€506.75	€506.75	€122.83	€164.23	€149.09	€142.76	€79.17	€9.36
11 October 2023	€606.39	€606.39	€526.83	€526.83	€526.83	€122.83	€164.23	€149.09	€142.76	€79.17	€9.36
1 April 2024	€638.91	€638.91	€551.22	€551.22	€551.22	€122.83	€164.23	€163.96	€142.76	€79.17	€9.36
1 May 2024	€638.91	€638.91	€551.22	€551.22	€551.22	€141.82	€187.34	€184.30	€155.01	€91.42	€10.13
1 August 2024	€671.43	€671.43	€575.61	€575.61	€575.61	€141.82	€187.34	€199.17	€155.01	€91.42	€10.13
9 October 2024	€688.78	€688.78	€595.68	€595.68	€595.68	€141.82	€187.34	€199.17	€155.01	€91.42	€10.13
1 May 2025	€688.78	€688.78	€595.68	€595.68	€595.68	€160.81	€210.45	€219.50	€167.25	€103.66	€11.48
8 October 2025	€706.14	€706.14	€615.76	€615.76	€615.76	€160.81	€210.45	€219.50	€167.25	€103.66	€11.48
25 March 2026	€584.18	€584.18	€453.15	€453.15	€453.15	€160.81	€210.45	€193.06	€167.25	€103.66	€11.48
1 May 2026	€584.18	€584.18	€453.15	€453.15	€453.15	€179.81	€233.57	€213.39	€179.49	€115.90	€12.84
1 June 2026	€706.14	€706.14	€615.76	€615.76	€615.76	€179.81	€233.57	€239.83	€179.49	€115.90	€12.84
14 October 2026	€723.49	€723.49	€635.83	€635.83	€635.83	€179.81	€233.57	€239.83	€179.49	€115.90	€12.84
1 May 2027	€723.49	€723.49	€635.83	€635.83	€635.83	€198.80	€256.68	€260.16	€191.74	€128.15	€14.20
13 October 2027	€740.85	€740.85	€655.90	€655.90	€655.90	€198.80	€256.68	€260.16	€191.74	€128.15	€14.20
1 May 2028	€740.85	€740.85	€655.90	€655.90	€655.90	€217.80	€279.79	€280.49	€203.98	€140.39	€15.56
11 October 2028	€758.21	€758.21	€675.98	€675.98	€675.98	€217.80	€279.79	€280.49	€203.98	€140.39	€15.56
1 May 2029	€758.21	€758.21	€675.98	€675.98	€675.98	€236.79	€302.90	€300.83	€216.23	€152.64	€16.91
10 October 2029	€773.25	€773.25	€693.38	€693.38	€693.38	€236.79	€302.90	€300.83	€216.23	€152.64	€16.91
1 May 2030	€773.25	€773.25	€693.38	€693.38	€693.38	€253.25	€322.93	€318.45	€226.84	€163.25	€18.09

(2) The Finance Act 1999 is further amended with effect as on and from 15 April 2026—

(a) by the substitution of the following schedule for Schedule 2:

“SCHEDULE 2

RATES OF MINERAL OIL TAX

With effect as on and from: Light Oil: Rates per 1,000 litres Light Oil: Rates per 1,000 litres Heavy Oil: Rates per 1,000 litres Heavy Oil: Rates per 1,000 litres Heavy Oil: Rates per 1,000 litres Heavy Oil: Rates per 1,000 litres Heavy Oil: Rates per 1,000 litres Heavy Oil: Rates per 1,000 litres Liquefied Petroleum Gas: Rates per 1,000 litres Liquefied Petroleum Gas: Rates per 1,000 litres Vehicle gas: Rate per megawatt hour at gross calorific value

With effect as on and from: Petrol Aviation gasoline Used as a propellant Used for air navigation Used for private pleasure navigation Kerosene used other than as a propellant Fuel oil Other heavy oil Used as a propellant Other liquefied petroleum gas Vehicle gas: Rate per megawatt hour at gross calorific value

10 March 2022 €474.11 €474.11 €413.51 €413.51 €413.51 €84.84 €118.01 €120.55 €118.27 €54.68 €9.36

1 April 2022 €465.98 €465.98 €405.38 €405.38 €405.38 €84.84 €118.01 €120.55 €118.27 €54.68 €9.36

1 May 2022 €465.98 €465.98 €405.38 €405.38 €405.38 €103.83 €141.12 €111.14 €130.52 €66.93 €9.36

12 October 2022 €483.34 €483.34 €425.45 €425.45 €425.45 €103.83 €141.12 €111.14 €130.52 €66.93 €9.36

1 May 2023 €483.34 €483.34 €425.45 €425.45 €425.45 €122.83 €164.23 €131.47 €142.76 €79.17 €9.36

1 June 2023 €532.12 €532.12 €466.10 €466.10 €466.10 €122.83 €164.23 €140.28 €142.76 €79.17 €9.36

1 September 2023 €589.03 €589.03 €506.75 €506.75 €506.75 €122.83 €164.23 €149.09 €142.76 €79.17 €9.36

11 October 2023 €606.39 €606.39 €526.83 €526.83 €526.83 €122.83 €164.23 €149.09 €142.76 €79.17 €9.36

1 April 2024 €638.91 €638.91 €551.22 €551.22 €551.22 €122.83 €164.23 €163.96 €142.76 €79.17 €9.36

1 May 2024 €638.91 €638.91 €551.22 €551.22 €551.22 €141.82 €187.34 €184.30 €155.01 €91.42 €10.13

1 August 2024 €671.43 €671.43 €575.61 €575.61 €575.61 €141.82 €187.34 €199.17 €155.01 €91.42 €10.13

9 October 2024 €688.78 €688.78 €595.68 €595.68 €595.68 €141.82 €187.34 €199.17 €155.01 €91.42 €10.13

1 May 2025 €688.78 €688.78 €595.68 €595.68 €595.68 €160.81 €210.45 €219.50 €167.25 €103.66 €11.48

8 October 2025 €706.14 €706.14 €615.76 €615.76 €615.76 €160.81 €210.45 €219.50 €167.25 €103.66 €11.48

25 March 2026 €584.18 €584.18 €453.15 €453.15 €453.15 €160.81 €210.45 €193.06 €167.25 €103.66 €11.48

15 April 2026 €502.88 €502.88 €371.85 €371.85 €371.85 €160.81 €210.45 €172.14 €167.25 €103.66 €11.48

1 August 2026 €706.14 €706.14 €615.76 €615.76 €615.76 €160.81 €210.45 €219.50 €167.25 €103.66 €11.48

14 October 2026 €723.49 €723.49 €635.83 €635.83 €635.83 €179.81 €233.57 €239.83 €179.49 €115.90 €12.84

1 May 2027 €723.49 €723.49 €635.83 €635.83 €635.83 €198.80 €256.68 €260.16 €191.74 €128.15 €14.20

13 October 2027 €740.85 €740.85 €655.90 €655.90 €655.90 €198.80 €256.68 €260.16 €191.74 €128.15 €14.20

1 May 2028 €740.85 €740.85 €655.90 €655.90 €655.90 €217.80 €279.79 €280.49 €203.98 €140.39 €15.56

11 October 2028 €758.21 €758.21 €675.98 €675.98 €675.98 €217.80 €279.79 €280.49 €203.98 €140.39 €15.56

1 May 2029 €758.21 €758.21 €675.98 €675.98 €675.98 €236.79 €302.90 €300.83 €216.23 €152.64 €16.91

10 October 2029 €773.25 €773.25 €693.38 €693.38 €693.38 €236.79 €302.90 €300.83 €216.23 €152.64 €16.91

1 May 2030 €773.25 €773.25 €693.38 €693.38 €693.38 €253.25 €322.93 €318.45 €226.84 €163.25 €18.09

”,


With effect as on and from:	Light Oil: Rates per 1,000 litres	Light Oil: Rates per 1,000 litres	Heavy Oil: Rates per 1,000 litres	Heavy Oil: Rates per 1,000 litres	Heavy Oil: Rates per 1,000 litres	Heavy Oil: Rates per 1,000 litres	Heavy Oil: Rates per 1,000 litres	Heavy Oil: Rates per 1,000 litres	Liquefied Petroleum Gas: Rates per 1,000 litres	Liquefied Petroleum Gas: Rates per 1,000 litres	Vehicle gas: Rate per megawatt hour at gross calorific value
With effect as on and from:	Petrol	Aviation gasoline	Used as a propellant	Used for air navigation	Used for private pleasure navigation	Kerosene used other than as a propellant	Fuel oil	Other heavy oil	Used as a propellant	Other liquefied petroleum gas	Vehicle gas: Rate per megawatt hour at gross calorific value
10 March 2022	€474.11	€474.11	€413.51	€413.51	€413.51	€84.84	€118.01	€120.55	€118.27	€54.68	€9.36
1 April 2022	€465.98	€465.98	€405.38	€405.38	€405.38	€84.84	€118.01	€120.55	€118.27	€54.68	€9.36
1 May 2022	€465.98	€465.98	€405.38	€405.38	€405.38	€103.83	€141.12	€111.14	€130.52	€66.93	€9.36
12 October 2022	€483.34	€483.34	€425.45	€425.45	€425.45	€103.83	€141.12	€111.14	€130.52	€66.93	€9.36
1 May 2023	€483.34	€483.34	€425.45	€425.45	€425.45	€122.83	€164.23	€131.47	€142.76	€79.17	€9.36
1 June 2023	€532.12	€532.12	€466.10	€466.10	€466.10	€122.83	€164.23	€140.28	€142.76	€79.17	€9.36
1 September 2023	€589.03	€589.03	€506.75	€506.75	€506.75	€122.83	€164.23	€149.09	€142.76	€79.17	€9.36
11 October 2023	€606.39	€606.39	€526.83	€526.83	€526.83	€122.83	€164.23	€149.09	€142.76	€79.17	€9.36
1 April 2024	€638.91	€638.91	€551.22	€551.22	€551.22	€122.83	€164.23	€163.96	€142.76	€79.17	€9.36
1 May 2024	€638.91	€638.91	€551.22	€551.22	€551.22	€141.82	€187.34	€184.30	€155.01	€91.42	€10.13
1 August 2024	€671.43	€671.43	€575.61	€575.61	€575.61	€141.82	€187.34	€199.17	€155.01	€91.42	€10.13
9 October 2024	€688.78	€688.78	€595.68	€595.68	€595.68	€141.82	€187.34	€199.17	€155.01	€91.42	€10.13
1 May 2025	€688.78	€688.78	€595.68	€595.68	€595.68	€160.81	€210.45	€219.50	€167.25	€103.66	€11.48
8 October 2025	€706.14	€706.14	€615.76	€615.76	€615.76	€160.81	€210.45	€219.50	€167.25	€103.66	€11.48
25 March 2026	€584.18	€584.18	€453.15	€453.15	€453.15	€160.81	€210.45	€193.06	€167.25	€103.66	€11.48
15 April 2026	€502.88	€502.88	€371.85	€371.85	€371.85	€160.81	€210.45	€172.14	€167.25	€103.66	€11.48
1 August 2026	€706.14	€706.14	€615.76	€615.76	€615.76	€160.81	€210.45	€219.50	€167.25	€103.66	€11.48
14 October 2026	€723.49	€723.49	€635.83	€635.83	€635.83	€179.81	€233.57	€239.83	€179.49	€115.90	€12.84
1 May 2027	€723.49	€723.49	€635.83	€635.83	€635.83	€198.80	€256.68	€260.16	€191.74	€128.15	€14.20
13 October 2027	€740.85	€740.85	€655.90	€655.90	€655.90	€198.80	€256.68	€260.16	€191.74	€128.15	€14.20
1 May 2028	€740.85	€740.85	€655.90	€655.90	€655.90	€217.80	€279.79	€280.49	€203.98	€140.39	€15.56
11 October 2028	€758.21	€758.21	€675.98	€675.98	€675.98	€217.80	€279.79	€280.49	€203.98	€140.39	€15.56
1 May 2029	€758.21	€758.21	€675.98	€675.98	€675.98	€236.79	€302.90	€300.83	€216.23	€152.64	€16.91
10 October 2029	€773.25	€773.25	€693.38	€693.38	€693.38	€236.79	€302.90	€300.83	€216.23	€152.64	€16.91
1 May 2030	€773.25	€773.25	€693.38	€693.38	€693.38	€253.25	€322.93	€318.45	€226.84	€163.25	€18.09

and

(b) by the substitution of the following schedule for Schedule 2A:

“SCHEDULE 2A

CARBON CHARGE

With effect as on and from: Light Oil: Rates per 1,000 litres Light Oil: Rates per 1,000 litres Heavy Oil: Rates per 1,000 litres Heavy Oil: Rates per 1,000 litres Heavy Oil: Rates per 1,000 litres Heavy Oil: Rates per 1,000 litres Heavy Oil: Rates per 1,000 litres Heavy Oil: Rates per 1,000 litres Liquefied Petroleum Gas: Rates per 1,000 litres Liquefied Petroleum Gas: Rates per 1,000 litres Vehicle gas: Rate per megawatt hour at gross calorific value

With effect as on and from: Petrol Aviation gasoline Used as a propellant Used for air navigation Used for private pleasure navigation Kerosene used other than as a propellant Fuel oil Other heavy oil Used as a propellant Other liquefied petroleum gas Vehicle gas: Rate per megawatt hour at gross calorific value

1 May 2021 €77.52 €77.52 €89.66 €89.66 €89.66 €84.84 €103.23 €90.81 €54.68 €54.68 €6.06

13 October 2021 €94.87 €94.87 €109.74 €109.74 €109.74 €84.84 €103.23 €90.81 €54.68 €54.68 €6.06

1 May 2022 €94.87 €94.87 €109.74 €109.74 €109.74 €103.83 €126.34 €111.14 €66.93 €66.93 €7.41

12 October 2022 €112.23 €112.23 €129.81 €129.81 €129.81 €103.83 €126.34 €111.14 €66.93 €66.93 €7.41

1 May 2023 €112.23 €112.23 €129.81 €129.81 €129.81 €122.83 €149.45 €131.47 €79.17 €79.17 €8.77

11 October 2023 €129.59 €129.59 €149.89 €149.89 €149.89 €122.83 €149.45 €131.47 €79.17 €79.17 €8.77

1 May 2024 €129.59 €129.59 €149.89 €149.89 €149.89 €141.82 €172.56 €151.81 €91.42 €91.42 €10.13

9 October 2024 €146.94 €146.94 €169.96 €169.96 €169.96 €141.82 €172.56 €151.81 €91.42 €91.42 €10.13

1 May 2025 €146.94 €146.94 €169.96 €169.96 €169.96 €160.81 €195.67 €172.14 €103.66 €103.66 €11.48

8 October 2025 €164.30 €164.30 €190.04 €190.04 €190.04 €160.81 €195.67 €172.14 €103.66 €103.66 €11.48

14 October 2026 €181.65 €181.65 €210.11 €210.11 €210.11 €179.81 €218.79 €192.47 €115.90 €115.90 €12.84

1 May 2027 €181.65 €181.65 €210.11 €210.11 €210.11 €198.80 €241.90 €212.80 €128.15 €128.15 €14.20

13 October 2027 €199.01 €199.01 €230.18 €230.18 €230.18 €198.80 €241.90 €212.80 €128.15 €128.15 €14.20

1 May 2028 €199.01 €199.01 €230.18 €230.18 €230.18 €217.80 €265.01 €233.13 €140.39 €140.39 €15.56

11 October 2028 €216.37 €216.37 €250.26 €250.26 €250.26 €217.80 €265.01 €233.13 €140.39 €140.39 €15.56

1 May 2029 €216.37 €216.37 €250.26 €250.26 €250.26 €236.79 €288.12 €253.47 €152.64 €152.64 €16.91

10 October 2029 €231.41 €231.41 €267.66 €267.66 €267.66 €236.79 €288.12 €253.47 €152.64 €152.64 €16.91

1 May 2030 €231.41 €231.41 €267.66 €267.66 €267.66 €253.25 €308.15 €271.09 €163.25 €163.25 €18.09

”.


With effect as on and from:	Light Oil: Rates per 1,000 litres	Light Oil: Rates per 1,000 litres	Heavy Oil: Rates per 1,000 litres	Heavy Oil: Rates per 1,000 litres	Heavy Oil: Rates per 1,000 litres	Heavy Oil: Rates per 1,000 litres	Heavy Oil: Rates per 1,000 litres	Heavy Oil: Rates per 1,000 litres	Liquefied Petroleum Gas: Rates per 1,000 litres	Liquefied Petroleum Gas: Rates per 1,000 litres	Vehicle gas: Rate per megawatt hour at gross calorific value
With effect as on and from:	Petrol	Aviation gasoline	Used as a propellant	Used for air navigation	Used for private pleasure navigation	Kerosene used other than as a propellant	Fuel oil	Other heavy oil	Used as a propellant	Other liquefied petroleum gas	Vehicle gas: Rate per megawatt hour at gross calorific value
1 May 2021	€77.52	€77.52	€89.66	€89.66	€89.66	€84.84	€103.23	€90.81	€54.68	€54.68	€6.06
13 October 2021	€94.87	€94.87	€109.74	€109.74	€109.74	€84.84	€103.23	€90.81	€54.68	€54.68	€6.06
1 May 2022	€94.87	€94.87	€109.74	€109.74	€109.74	€103.83	€126.34	€111.14	€66.93	€66.93	€7.41
12 October 2022	€112.23	€112.23	€129.81	€129.81	€129.81	€103.83	€126.34	€111.14	€66.93	€66.93	€7.41
1 May 2023	€112.23	€112.23	€129.81	€129.81	€129.81	€122.83	€149.45	€131.47	€79.17	€79.17	€8.77
11 October 2023	€129.59	€129.59	€149.89	€149.89	€149.89	€122.83	€149.45	€131.47	€79.17	€79.17	€8.77
1 May 2024	€129.59	€129.59	€149.89	€149.89	€149.89	€141.82	€172.56	€151.81	€91.42	€91.42	€10.13
9 October 2024	€146.94	€146.94	€169.96	€169.96	€169.96	€141.82	€172.56	€151.81	€91.42	€91.42	€10.13
1 May 2025	€146.94	€146.94	€169.96	€169.96	€169.96	€160.81	€195.67	€172.14	€103.66	€103.66	€11.48
8 October 2025	€164.30	€164.30	€190.04	€190.04	€190.04	€160.81	€195.67	€172.14	€103.66	€103.66	€11.48
14 October 2026	€181.65	€181.65	€210.11	€210.11	€210.11	€179.81	€218.79	€192.47	€115.90	€115.90	€12.84
1 May 2027	€181.65	€181.65	€210.11	€210.11	€210.11	€198.80	€241.90	€212.80	€128.15	€128.15	€14.20
13 October 2027	€199.01	€199.01	€230.18	€230.18	€230.18	€198.80	€241.90	€212.80	€128.15	€128.15	€14.20
1 May 2028	€199.01	€199.01	€230.18	€230.18	€230.18	€217.80	€265.01	€233.13	€140.39	€140.39	€15.56
11 October 2028	€216.37	€216.37	€250.26	€250.26	€250.26	€217.80	€265.01	€233.13	€140.39	€140.39	€15.56
1 May 2029	€216.37	€216.37	€250.26	€250.26	€250.26	€236.79	€288.12	€253.47	€152.64	€152.64	€16.91
10 October 2029	€231.41	€231.41	€267.66	€267.66	€267.66	€236.79	€288.12	€253.47	€152.64	€152.64	€16.91
1 May 2030	€231.41	€231.41	€267.66	€267.66	€267.66	€253.25	€308.15	€271.09	€163.25	€163.25	€18.09

(3) The Finance Act 1999 is further amended, with effect as on and from the date of the passing of this Act, by the substitution of the following schedule for Schedule 2:

“SCHEDULE 2

RATES OF MINERAL OIL TAX

With effect as on and from: Light Oil: Rates per 1,000 litres Light Oil: Rates per 1,000 litres Heavy Oil: Rates per 1,000 litres Heavy Oil: Rates per 1,000 litres Heavy Oil: Rates per 1,000 litres Heavy Oil: Rates per 1,000 litres Heavy Oil: Rates per 1,000 litres Heavy Oil: Rates per 1,000 litres Liquefied Petroleum Gas: Rates per 1,000 litres Liquefied Petroleum Gas: Rates per 1,000 litres Vehicle gas: Rate per megawatt hour at gross calorific value

With effect as on and from: Petrol Aviation gasoline Used as a propellant Used for air navigation Used for private pleasure navigation Kerosene used other than as a propellant Fuel oil Other heavy oil Used as a propellant Other liquefied petroleum gas Vehicle gas: Rate per megawatt hour at gross calorific value

10 March 2022 €474.11 €474.11 €413.51 €413.51 €413.51 €84.84 €118.01 €120.55 €118.27 €54.68 €9.36

1 April 2022 €465.98 €465.98 €405.38 €405.38 €405.38 €84.84 €118.01 €120.55 €118.27 €54.68 €9.36

1 May 2022 €465.98 €465.98 €405.38 €405.38 €405.38 €103.83 €141.12 €111.14 €130.52 €66.93 €9.36

12 October 2022 €483.34 €483.34 €425.45 €425.45 €425.45 €103.83 €141.12 €111.14 €130.52 €66.93 €9.36

1 May 2023 €483.34 €483.34 €425.45 €425.45 €425.45 €122.83 €164.23 €131.47 €142.76 €79.17 €9.36

1 June 2023 €532.12 €532.12 €466.10 €466.10 €466.10 €122.83 €164.23 €140.28 €142.76 €79.17 €9.36

1 September 2023 €589.03 €589.03 €506.75 €506.75 €506.75 €122.83 €164.23 €149.09 €142.76 €79.17 €9.36

11 October 2023 €606.39 €606.39 €526.83 €526.83 €526.83 €122.83 €164.23 €149.09 €142.76 €79.17 €9.36

1 April 2024 €638.91 €638.91 €551.22 €551.22 €551.22 €122.83 €164.23 €163.96 €142.76 €79.17 €9.36

1 May 2024 €638.91 €638.91 €551.22 €551.22 €551.22 €141.82 €187.34 €184.30 €155.01 €91.42 €10.13

1 August 2024 €671.43 €671.43 €575.61 €575.61 €575.61 €141.82 €187.34 €199.17 €155.01 €91.42 €10.13

9 October 2024 €688.78 €688.78 €595.68 €595.68 €595.68 €141.82 €187.34 €199.17 €155.01 €91.42 €10.13

1 May 2025 €688.78 €688.78 €595.68 €595.68 €595.68 €160.81 €210.45 €219.50 €167.25 €103.66 €11.48

8 October 2025 €706.14 €706.14 €615.76 €615.76 €615.76 €160.81 €210.45 €219.50 €167.25 €103.66 €11.48

25 March 2026 €584.18 €584.18 €453.15 €453.15 €453.15 €160.81 €210.45 €193.06 €167.25 €103.66 €11.48

15 April 2026 €502.88 €502.88 €371.85 €371.85 €371.85 €160.81 €210.45 €172.14 €167.25 €103.66 €11.48

1 September 2026 €559.79 €559.79 €436.89 €436.89 €436.89 €160.81 €210.45 €172.14 €167.25 €103.66 €11.48

1 October 2026 €624.84 €624.84 €501.93 €501.93 €501.93 €160.81 €210.45 €172.14 €167.25 €103.66 €11.48

14 October 2026 €642.19 €642.19 €522.00 €522.00 €522.00 €179.81 €233.57 €192.47 €179.49 €115.90 €12.84

1 November 2026 €682.84 €682.84 €578.91 €578.91 €578.91 €179.81 €233.57 €216.15 €179.49 €115.90 €12.84

1 December 2026 €723.49 €723.49 €635.83 €635.83 €635.83 €179.81 €233.57 €239.83 €179.49 €115.90 €12.84

1 May 2027 €723.49 €723.49 €635.83 €635.83 €635.83 €198.80 €256.68 €260.16 €191.74 €128.15 €14.20

13 October 2027 €740.85 €740.85 €655.90 €655.90 €655.90 €198.80 €256.68 €260.16 €191.74 €128.15 €14.20

1 May 2028 €740.85 €740.85 €655.90 €655.90 €655.90 €217.80 €279.79 €280.49 €203.98 €140.39 €15.56

11 October 2028 €758.21 €758.21 €675.98 €675.98 €675.98 €217.80 €279.79 €280.49 €203.98 €140.39 €15.56

1 May 2029 €758.21 €758.21 €675.98 €675.98 €675.98 €236.79 €302.90 €300.83 €216.23 €152.64 €16.91

10 October 2029 €773.25 €773.25 €693.38 €693.38 €693.38 €236.79 €302.90 €300.83 €216.23 €152.64 €16.91

1 May 2030 €773.25 €773.25 €693.38 €693.38 €693.38 €253.25 €322.93 €318.45 €226.84 €163.25 €18.09

”.


With effect as on and from:	Light Oil: Rates per 1,000 litres	Light Oil: Rates per 1,000 litres	Heavy Oil: Rates per 1,000 litres	Heavy Oil: Rates per 1,000 litres	Heavy Oil: Rates per 1,000 litres	Heavy Oil: Rates per 1,000 litres	Heavy Oil: Rates per 1,000 litres	Heavy Oil: Rates per 1,000 litres	Liquefied Petroleum Gas: Rates per 1,000 litres	Liquefied Petroleum Gas: Rates per 1,000 litres	Vehicle gas: Rate per megawatt hour at gross calorific value
With effect as on and from:	Petrol	Aviation gasoline	Used as a propellant	Used for air navigation	Used for private pleasure navigation	Kerosene used other than as a propellant	Fuel oil	Other heavy oil	Used as a propellant	Other liquefied petroleum gas	Vehicle gas: Rate per megawatt hour at gross calorific value
10 March 2022	€474.11	€474.11	€413.51	€413.51	€413.51	€84.84	€118.01	€120.55	€118.27	€54.68	€9.36
1 April 2022	€465.98	€465.98	€405.38	€405.38	€405.38	€84.84	€118.01	€120.55	€118.27	€54.68	€9.36
1 May 2022	€465.98	€465.98	€405.38	€405.38	€405.38	€103.83	€141.12	€111.14	€130.52	€66.93	€9.36
12 October 2022	€483.34	€483.34	€425.45	€425.45	€425.45	€103.83	€141.12	€111.14	€130.52	€66.93	€9.36
1 May 2023	€483.34	€483.34	€425.45	€425.45	€425.45	€122.83	€164.23	€131.47	€142.76	€79.17	€9.36
1 June 2023	€532.12	€532.12	€466.10	€466.10	€466.10	€122.83	€164.23	€140.28	€142.76	€79.17	€9.36
1 September 2023	€589.03	€589.03	€506.75	€506.75	€506.75	€122.83	€164.23	€149.09	€142.76	€79.17	€9.36
11 October 2023	€606.39	€606.39	€526.83	€526.83	€526.83	€122.83	€164.23	€149.09	€142.76	€79.17	€9.36
1 April 2024	€638.91	€638.91	€551.22	€551.22	€551.22	€122.83	€164.23	€163.96	€142.76	€79.17	€9.36
1 May 2024	€638.91	€638.91	€551.22	€551.22	€551.22	€141.82	€187.34	€184.30	€155.01	€91.42	€10.13
1 August 2024	€671.43	€671.43	€575.61	€575.61	€575.61	€141.82	€187.34	€199.17	€155.01	€91.42	€10.13
9 October 2024	€688.78	€688.78	€595.68	€595.68	€595.68	€141.82	€187.34	€199.17	€155.01	€91.42	€10.13
1 May 2025	€688.78	€688.78	€595.68	€595.68	€595.68	€160.81	€210.45	€219.50	€167.25	€103.66	€11.48
8 October 2025	€706.14	€706.14	€615.76	€615.76	€615.76	€160.81	€210.45	€219.50	€167.25	€103.66	€11.48
25 March 2026	€584.18	€584.18	€453.15	€453.15	€453.15	€160.81	€210.45	€193.06	€167.25	€103.66	€11.48
15 April 2026	€502.88	€502.88	€371.85	€371.85	€371.85	€160.81	€210.45	€172.14	€167.25	€103.66	€11.48
1 September 2026	€559.79	€559.79	€436.89	€436.89	€436.89	€160.81	€210.45	€172.14	€167.25	€103.66	€11.48
1 October 2026	€624.84	€624.84	€501.93	€501.93	€501.93	€160.81	€210.45	€172.14	€167.25	€103.66	€11.48
14 October 2026	€642.19	€642.19	€522.00	€522.00	€522.00	€179.81	€233.57	€192.47	€179.49	€115.90	€12.84
1 November 2026	€682.84	€682.84	€578.91	€578.91	€578.91	€179.81	€233.57	€216.15	€179.49	€115.90	€12.84
1 December 2026	€723.49	€723.49	€635.83	€635.83	€635.83	€179.81	€233.57	€239.83	€179.49	€115.90	€12.84
1 May 2027	€723.49	€723.49	€635.83	€635.83	€635.83	€198.80	€256.68	€260.16	€191.74	€128.15	€14.20
13 October 2027	€740.85	€740.85	€655.90	€655.90	€655.90	€198.80	€256.68	€260.16	€191.74	€128.15	€14.20
1 May 2028	€740.85	€740.85	€655.90	€655.90	€655.90	€217.80	€279.79	€280.49	€203.98	€140.39	€15.56
11 October 2028	€758.21	€758.21	€675.98	€675.98	€675.98	€217.80	€279.79	€280.49	€203.98	€140.39	€15.56
1 May 2029	€758.21	€758.21	€675.98	€675.98	€675.98	€236.79	€302.90	€300.83	€216.23	€152.64	€16.91
10 October 2029	€773.25	€773.25	€693.38	€693.38	€693.38	€236.79	€302.90	€300.83	€216.23	€152.64	€16.91
1 May 2030	€773.25	€773.25	€693.38	€693.38	€693.38	€253.25	€322.93	€318.45	€226.84	€163.25	€18.09

3. Amendment of section 67 of Finance Act 2010 (natural gas carbon tax)

3. Section 67 of the Finance Act 2010 is amended, in subsection (1), with effect as on and from 15 April 2026, by the substitution of the following Table for the Table to that subsection:

“TABLE

RATE OF NATURAL GAS CARBON TAX

With effect as on and from (1) Rate of tax per megawatt hour at gross calorific value (2)

1 May 2021 €6.06

1 May 2022 €7.41

1 May 2023 €8.77

1 May 2024 €10.13

1 May 2025 €11.48

14 October 2026 €12.84

1 May 2027 €14.20

1 May 2028 €15.56

1 May 2029 €16.91

1 May 2030 €18.09

”.


With effect as on and from (1)	Rate of tax per megawatt hour at gross calorific value (2)
1 May 2021	€6.06
1 May 2022	€7.41
1 May 2023	€8.77
1 May 2024	€10.13
1 May 2025	€11.48
14 October 2026	€12.84
1 May 2027	€14.20
1 May 2028	€15.56
1 May 2029	€16.91
1 May 2030	€18.09

4. Amendment of Schedule 1 to Finance Act 2010 (solid fuel carbon tax)

4. The Finance Act 2010 is amended, with effect as on and from 15 April 2026, by the substitution of the following schedule for Schedule 1:

“SCHEDULE 1

RATES OF SOLID FUEL CARBON TAX

With effect as on and from (1) Description of Solid Fuel Rate of Tax per tonne (2) Description of Solid Fuel Rate of Tax per tonne (2) Description of Solid Fuel Rate of Tax per tonne (2) Description of Solid Fuel Rate of Tax per tonne (2)

With effect as on and from (1) Coal Peat Briquettes Milled Peat Other Peat

1 May 2021 €88.23 €61.42 €30.44 €45.65

1 May 2022 €107.98 €75.17 €37.25 €55.87

1 May 2023 €127.74 €88.93 €44.07 €66.10

1 May 2024 €147.49 €102.68 €50.88 €76.32

1 May 2025 €167.24 €116.43 €57.70 €86.54

14 October 2026 €187.00 €130.18 €64.52 €96.76

1 May 2027 €206.75 €143.94 €71.33 €106.98

1 May 2028 €226.51 €157.69 €78.15 €117.21

1 May 2029 €246.26 €171.44 €84.96 €127.43

1 May 2030 €263.38 €183.36 €90.87 €136.29

”.


With effect as on and from (1)	Description of Solid Fuel Rate of Tax per tonne (2)	Description of Solid Fuel Rate of Tax per tonne (2)	Description of Solid Fuel Rate of Tax per tonne (2)	Description of Solid Fuel Rate of Tax per tonne (2)
With effect as on and from (1)	Coal	Peat Briquettes	Milled Peat	Other Peat
1 May 2021	€88.23	€61.42	€30.44	€45.65
1 May 2022	€107.98	€75.17	€37.25	€55.87
1 May 2023	€127.74	€88.93	€44.07	€66.10
1 May 2024	€147.49	€102.68	€50.88	€76.32
1 May 2025	€167.24	€116.43	€57.70	€86.54
14 October 2026	€187.00	€130.18	€64.52	€96.76
1 May 2027	€206.75	€143.94	€71.33	€106.98
1 May 2028	€226.51	€157.69	€78.15	€117.21
1 May 2029	€246.26	€171.44	€84.96	€127.43
1 May 2030	€263.38	€183.36	€90.87	€136.29

5. Short title and construction

5. (1) This Act may be cited as the Finance Act 2026.

(2) This Act shall be construed together with the statutes which relate to duties of excise and to the management of those duties.

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