Revenue has issued an update to the Tax and Duty Manual for Mineral Oil Tax.

Appendix I of the Tax and Duty Manual Accounting for Mineral Oil Tax has been updated with MOT rates in effect from 1 August 2024 and rates from 1 May 2024 are included with historic rates in Appendix VII.

This manual describes how to account for Mineral Oil Tax in warehouse returns and repayment claims, and outlines the associated compliance procedures.

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