Irish Revenue has issued eBrief No. 103/23 concerning an update to the Tax and Duty Manual Excise Duty Rates on Energy Products and Electricity. The Manual has been updated to reflect increases in the rates of Mineral Oil Tax (MOT) on certain mineral oils, Natural Gas Carbon Tax (NGCT), and Solid Fuel Carbon Tax (SFCT) with effect from 1 May 2023. Corresponding changes have also been made to the Tax and Duty Manual Budget Excise Duty Rates.